remand report

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what is remand report and under which section it is mentioned ?
Replies (3)

AO/CIT issues the assessment order. Assessee appeals against the order with appellate authorities. For which, the appellate authority may remand the case back to AO/ CIT, asking them to reanalyse the facts of the case. Thus remanding is asking the lower authorities to reanalyse the case.

 

thnk u

How to respond to Remand Report asked by Commission of Income Tax (Appeals)

Thanks in advance.


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