https://www.taxtmi.com/caselaws?id=215468 The High Court upheld the validity of the notice served under Section 143(2) of the Income Tax Act, 1961, in favor of the Revenue. However, it found that the Tribunal should have remanded the case to the C.I.T. (Appeal) for a comprehensive adjudication on all issues, as the Tribunal erred in not doing so after reversing the preliminary finding on the notice service. The matter was remanded for further consideration, and the appeal was partly allowed, directing the parties to appear before the Appellate Authority for resolution. en-us Wed, 18 Jul 2012 00:00:00 +0530 Mon, 28 Oct 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215468 The High Court upheld the validity of the notice served under Section 143(2) of the Income Tax Act, 1961, in favor of the Revenue. However, it found that the Tribunal should have remanded the case to the C.I.T. (Appeal) for a comprehensive adjudication on all issues, as the Tribunal erred in not doing so after reversing the preliminary finding on the notice service. The matter was remanded for further consideration, and the appeal was partly allowed, directing the parties to appear before the Appellate Authority for resolution. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215468