“Section 250(1)(1)(a)”

Section References (mined)Section 250Section 250(1)(1)(a)1 judgments

M/S. ABHEEK DEALTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 4(3), KOLKATA

Appeal of the assessee is dismissed

ITA 232/KOL/2025[2012-13]Status: DisposedITAT Kolkata22 Aug 2025AY 2012-13

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 144Section 147Section 153(3)Section 250Section 251(1)(a)Section 69A

have diligently gone through the orders of authorities below. It is seen that the Ld. CIT(A) has utilised the provision of section 250(1)(1)(a) of the Act to remand the matter back to the file of Ld. AO. We also find that