Non-Adjudication of Jurisdictional Grounds and Failure to State Point of Determination u/s 250(6) of Income Tax Act: ITAT sets Aside Order [Read Order]
The bench observed that the CIT(A) dismissed the legal grounds without adjudicating them on merits, thus failing to comply with the requirements of the Act
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside the consolidated order and remanded four appeals back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication due to non-adjudication of jurisdictional grounds and failure to state point of determination as required under Section 250(6) of the Income…
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