Held that in the remand report the Assessing Officer gave a finding that there is no violation of provisions. The Tribunal held that the department could not be held an aggrieved party where the Assessing Officer files a favourable remand report before the CIT(A). (AY. 2011-12)
ACIT v. Nalgonda Dicocese Society (2021) 92 ITR 22 (SN) (Hyd.)(Trib.)
S. 253 : Appellate Tribunal-Remand report in favour of assessee-Department is not aggrieved party-Appeal dismissed. [S. 11, 12, 13, 246A, 250]