https://www.taxtmi.com/caselaws?id=177665 The HC quashed the Tribunal's order rejecting the addition of an extra ground in the appeal, emphasizing the necessity of adjudicating the timing of notice under section 143(2) for the validity of the assessment. The court directed the Tribunal to allow the petitioner to raise the additional ground, underscoring its significance in determining tax liability. No costs were awarded. en-us Wed, 25 Jan 2006 00:00:00 +0530 Sat, 23 Mar 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177665 The HC quashed the Tribunal's order rejecting the addition of an extra ground in the appeal, emphasizing the necessity of adjudicating the timing of notice under section 143(2) for the validity of the assessment. The court directed the Tribunal to allow the petitioner to raise the additional ground, underscoring its significance in determining tax liability. No costs were awarded. Case-Laws Income Tax Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177665