PCIT v. Prabha Jain (2021) 439 ITR 304 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Powers-Remand of case-Power to be used only in exceptional cases-Order of remand was set aside.

Allowing the appeal of the revenue the Court held that on the facts  of the case, the Tribunal was not right in setting aside the well reasoned order passed by the Assessing Officer for re-examination, especially when the Assessing Officer had duly examined all the material placed while passing the assessment order which was affirmed by the Commissioner (Appeals). Order of Commissioner (Appeals) is restored. (AY.2015-16)