https://www.taxtmi.com/caselaws?id=10566 The court allowed the writ petition challenging the Income-tax Appellate Tribunal's order on the validity of issuing a notice under section 143(2) after a refund order. It emphasized the importance of consistency in judicial decisions and upheld the petitioner's argument, setting aside the Tribunal's order. The court also rejected the dismissal of the writ petition based on an alternative remedy, highlighting the need for a thorough examination of the issues raised. Additionally, the judgment addressed the duty of the Tribunal to resolve conflicting views under section 255(4) to maintain clarity and consistency in legal decisions. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 17 Jul 2009 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10566 The court allowed the writ petition challenging the Income-tax Appellate Tribunal's order on the validity of issuing a notice under section 143(2) after a refund order. It emphasized the importance of consistency in judicial decisions and upheld the petitioner's argument, setting aside the Tribunal's order. The court also rejected the dismissal of the writ petition based on an alternative remedy, highlighting the need for a thorough examination of the issues raised. Additionally, the judgment addressed the duty of the Tribunal to resolve conflicting views under section 255(4) to maintain clarity and consistency in legal decisions. Case-Laws Income Tax Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10566