Income-Tax : Commissioner of Income Tax "Failed to follow Mandate of" Income Tax Act : CIT(A)'s Order Set Aside

 Income Tax Act, 1961 : Assessee's Appeal Allowed

Assessee filed its return of income and declared loss and assessee was issued notice. Assessee filed an appeal before CIT(A) against the Order of the AO. Assessee also argued that action of CIT(A) "is bad in law and against the facts and circumstances of the case" and that CIT(A) "erred in law and on facts in confirming the action of" "AO". 

Finally, the Order of CIT(A) has been set aside and the appeal of the assessee has been allowed. 

Citation : [2021] GCtR 1213