https://www.taxtmi.com/caselaws?id=255283 The Court set aside the Tribunal's order and remanded the matter back for reconsideration without addressing the legal questions raised by the Revenue. The Court found that the proviso to Section 147 did not apply as no assessment had been made on the return filed by the assessee, contrary to the Tribunal's conclusion. The appeal by the Revenue was allowed by way of remand, with no costs ordered. en-us Mon, 15 Dec 2014 00:00:00 +0530 Tue, 13 Jan 2015 07:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255283 The Court set aside the Tribunal's order and remanded the matter back for reconsideration without addressing the legal questions raised by the Revenue. The Court found that the proviso to Section 147 did not apply as no assessment had been made on the return filed by the assessee, contrary to the Tribunal's conclusion. The appeal by the Revenue was allowed by way of remand, with no costs ordered. Case-Laws Income Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255283