Held that with the  amendment of s. 251 w.e.f. 1st June, 2001, the first appellate authority is not empowered to set aside the appeal before him; though the assessee did not furnish any return and did not comply with order notices asking her to substantiate the deposits in her bank account, the CIT(A) exceeded his powers in setting aside the matter back to the AO.  matter is restored back to the CIT(A) with a direction to call for a remand report from the AO and then adjudicate the matter. (AY.2017-18)