Tag Archives: IN THE ITAT DELHI BENCH ‘SMC’

Faceless Reassessment Disguised as Best Judgment Under Section 144 Can Be Remitted by CIT(A) for Fresh Determination

By | June 10, 2026

Faceless Reassessment Disguised as Best Judgment Under Section 144 Can Be Remitted by CIT(A) for Fresh Determination Issue Whether the Commissioner of Income-tax (Appeals) [CIT(A)] has the legal power to set aside a faceless reassessment order and remit the matter back to the Assessing Officer (AO) for fresh adjudication, if the order—though labeled as a… Read More »