Can CIT A remand back assessment order for fresh assessment?

Vivek Agrawal (GST Practitioner) (181 Points)

15 January 2020  
Assessee filed Income tax return on due date. CPC Banglore issue notice of proposed adjustment u/s 143(1)(a). In turn, assessee filed revised return. Meanwhile both the return was transferred to AO. The AO did assessment on the the basis of original return but not on the basis of the revised return. Can Assessee file Appeal to CIT A to remand back the order to AO for carrying assessment on revised return?