The CIT(A), while deciding an appeal arising from an order passed under section 201, restored certain issues to the Assessing Officer for fresh verification. The Tribunal held that, after the amendment made by the Finance Act, 2024 with effect from 1 October 2024, the power of the first appellate authority to remand a matter is confined only to cases where the assessment order under appeal has been passed ex parte under section 144. Since the order before the CIT(A) was passed under section 201, the remand was beyond the jurisdiction conferred by section 251(1)(a). The CIT(A), being a statutory authority, is required to decide the appeal on merits and cannot assume powers not conferred by the Act. Accordingly, the order remanding certain grounds to the Assessing Officer was set aside, and the matter was restored to the file of the CIT(A) with a direction to adjudicate those grounds afresh by passing a reasoned order. (AY. 2017–18)