https://www.taxtmi.com/caselaws?id=242773 The Court allowed the Writ Appeal, setting aside the impugned order by the Income Tax Appellate Tribunal for the assessment year 2001-02. The appellant's challenge regarding the validity of reopening the case without a statutory notice under Section 143(2) of the Act and disputing the demand for interest under Section 234-B of the Act was upheld. The Court emphasized the importance of addressing the issue of limitation and directed the Tribunal to reconsider the matter in light of the observations made, specifically regarding the time limit specified under Section 143(2)(ii) of the Act. en-us Wed, 18 Dec 2013 00:00:00 +0530 Mon, 20 Jan 2014 06:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242773 The Court allowed the Writ Appeal, setting aside the impugned order by the Income Tax Appellate Tribunal for the assessment year 2001-02. The appellant's challenge regarding the validity of reopening the case without a statutory notice under Section 143(2) of the Act and disputing the demand for interest under Section 234-B of the Act was upheld. The Court emphasized the importance of addressing the issue of limitation and directed the Tribunal to reconsider the matter in light of the observations made, specifically regarding the time limit specified under Section 143(2)(ii) of the Act. Case-Laws Income Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242773