https://www.taxtmi.com/caselaws?id=264135 The validity of a search under Section 132 of the Income-tax Act and the related challenge to interest under Sections 234A and 234B were directed to be considered first by the Tribunal. The search validity issue had been raised for the first time before the HC, while the interest issue had been raised before the Tribunal but not decided. As the HC was not deciding the appeal on merits, it remanded the matter to the Tribunal for decision on the first two substantial questions of law, and left the third question open. en-us Mon, 07 Sep 2015 00:00:00 +0530 Fri, 18 Sep 2015 06:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264135 The validity of a search under Section 132 of the Income-tax Act and the related challenge to interest under Sections 234A and 234B were directed to be considered first by the Tribunal. The search validity issue had been raised for the first time before the HC, while the interest issue had been raised before the Tribunal but not decided. As the HC was not deciding the appeal on merits, it remanded the matter to the Tribunal for decision on the first two substantial questions of law, and left the third question open. Case-Laws Income Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264135