Tribunal held that the CIT(A) does not have the power to adjudicate the issue considered by the AO in the order passed u/s 154, while deciding the appeal filed by the assessee against the order passed by the AO under section 143(1) of the Act. (AY.2019-20, 2020-21)
Church Educational Society v. ACIT (2024) 232 TTJ 553 / 244 DTR 193 / 38 NYPTTJ 1419 (Hyd)(Trib) Aurora Educational Society v. ACIT (2024) 232 TTJ 553 / 244 DTR 193 / 38 NYPTTJ 1419 (Hyd)(Trib) Karshak Vidya Parisad v. ACIT (2024) 232 TTJ 553 / 244 DTR 193 / 38 NYPTTJ 1419 (Hyd)(Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Intimation-Rectification-No power to give direction or finding in respect of issues which are not subject before him. [S.143(1), 154, 249]
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