| Question And Answer | |
|---|---|
| Subject: | remand report |
| Category: | Income-Tax |
| Querist: | BS |
| Answered by: | Law Intern |
| Tags: | CIT(A), Remand report |
| Date: | April 15, 2025 |
IS CIT[A} bound by remand report of AO, if it is in favour of tax payer ?
The CIT(A) is supposed to be an independent authority with quasi-judicial powers. He is not “bound” by the remand report on the AO & is entitled to hold on merits that the AO’s view is wrong.
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