The High Court of Rajasthan held that where the high court remanded the matter to the ITAT

The High Court of Rajasthan held that where the high court remanded the matter to the ITAT 

The High Court of Rajasthan held that where the high court remanded the matter to the ITAT for specific direction, the ITAT cannot remand the matter to the Assessing Authority. Instead of remanding the matter to the Assessing Authority for recording the finding with regard to that specific direction, the tribunal may seek the assistance of the Revenue Authority.



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