Matter couldn’t be remanded back as assessment order was passed by ITAT due to lack of jurisdiction

INCOME TAX : Where Tribunal had set aside a reassessment order passed by Assessing Officer on grounds of being without jurisdiction, Tribunal was unjustified in adjudicating matter on merits and remanding same to Assessing Officer for computation of deduction under section 35(1)(iv)

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197520/matter-couldn’t-be-remanded-back-as-assessment-order-was-passed-by-itat-due-to-lack-of-jurisdiction.aspx