https://www.taxtmi.com/caselaws?id=64149 Where a jurisdictional objection under section 148 was not examined by the first appellate authority, the matter was remanded for fresh adjudication and no final finding was recorded. On house property income, the assessee's returned annual value, consistently accepted in earlier years and supported by an undisputed rateable value, was held to be reasonable; the revenue's enhancement was therefore unjustified and the addition was deleted. en-us Thu, 26 Nov 1981 00:00:00 +0530 Sat, 05 Feb 2011 11:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64149 Where a jurisdictional objection under section 148 was not examined by the first appellate authority, the matter was remanded for fresh adjudication and no final finding was recorded. On house property income, the assessee's returned annual value, consistently accepted in earlier years and supported by an undisputed rateable value, was held to be reasonable; the revenue's enhancement was therefore unjustified and the addition was deleted. Case-Laws Income Tax Thu, 26 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64149