https://www.taxtmi.com/caselaws?id=209925 The appeal was dismissed as devoid of merits, affirming the ITAT's decision to allow the refund to the assessee under Section 240(a) of the Income Tax Act. The Court ruled in favor of the assessee, stating that the case did not fall within the proviso to Section 240(a) due to the notice initiating proceedings being set aside. The Court held that the ITAT's decision was consistent with the Supreme Court judgment in Commissioner of Income Tax vs. Shelly Products. en-us Wed, 13 Jul 2011 00:00:00 +0530 Mon, 08 Jul 2013 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209925 The appeal was dismissed as devoid of merits, affirming the ITAT's decision to allow the refund to the assessee under Section 240(a) of the Income Tax Act. The Court ruled in favor of the assessee, stating that the case did not fall within the proviso to Section 240(a) due to the notice initiating proceedings being set aside. The Court held that the ITAT's decision was consistent with the Supreme Court judgment in Commissioner of Income Tax vs. Shelly Products. Case-Laws Income Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209925