CIT(A) cannot issue conditional remand directions without conclusively deciding penalty for bona fide error
CIT(A) cannot issue conditional remand directions without conclusively deciding penalty for bona fide error Issue Whether the CIT(A)/NFAC exceeded jurisdiction under Section 251(1)(b) by issuing a conditional direction to the Assessing Officer while failing to conclusively decide if the reporting difference was a bona fide clerical error under Section 270A(6)(a). Facts Assessee made a provision… Read More »