Confirmation about powers of cit(a)

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Self Practitioner in Income Tax & GST
782 Points Posted on 23 April 2013

Hello Friends,

Tell me

whether in the Income Tax Act, The CIT (A) has power to cancel/set aside the assessment and refer back to AO for making fresh assessment OR not ??

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On 23 April 2013 at 20:52 Report
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Management
325 Points Posted on 24 April 2013

No, he can only restore the matter back for verification.

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On 24 April 2013 at 13:34

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