Section 143(2) notice requirement accepted on admitted law, leaving no further merits adjudication in the intra-court challenge.

Notice under Section 143(2) of the Income-tax Act was treated as required on the admitted legal position relied on in the writ proceedings, and the Revenue did not dispute that position. In that context, the intra-court challenge did not call for further adjudication on merits. The appeal was disposed of, while liberty was reserved to the Revenue to pursue other proceedings in accordance with law and all contentions were kept open.

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Issues: Whether notice under Section 143(2) of the Income-tax Act, 1961 was required in the circumstances noticed in the writ proceedings, and whether the intra-court appeal called for interference.

Analysis: The impugned order proceeded on the admitted legal position that the requirement of notice under Section 143(2) applied, and the Revenue did not dispute the legal position noticed from the cited authority. In view of that admitted position, the challenge in appeal did not warrant further adjudication on merits.

Outcome: The appeal was disposed of, with liberty reserved to the Revenue to take recourse to other proceedings in accordance with law, and all contentions were kept open.

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