Without pointing out the error in AO’s approach, the Tribunal can’t remand back the matter for fresh consideration

INCOME TAX : Where Assessing Officer after verification found that transaction of purchase of shares by assessee was a sham transaction and that assessee could not discharge onus cast upon her to prove genuineness of transaction by producing documentary evidence and accordingly refused to entertain claim made by assessee under section 10(38) towards sale proceeds - Appeal against same was dismissed by Commissioner (Appeals),

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000197369/without-pointing-out-the-error-in-ao’s-approach-the-tribunal-can’t-remand-back-the-matter-for-fresh-consideration.aspx