https://www.taxtmi.com/caselaws?id=14715 HC held that the assessment for 1992-93 and the Commissioner's revision under s.263 raised substantial jurisdictional questions requiring further evidence. Noting an apparent delay in issuance of the s.143(2) notice but conflicting references to an earlier notice, the Court remitted the matter to the Tribunal to examine validity of the assessment order and the jurisdictional plea omitted from the Tribunal's earlier consideration. Under s.260A considerations, the appeal was allowed to the extent of remittance for fresh adjudication by the Tribunal; no costs were imposed. en-us Thu, 27 Jul 2000 00:00:00 +0530 Sat, 20 Sep 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14715 HC held that the assessment for 1992-93 and the Commissioner's revision under s.263 raised substantial jurisdictional questions requiring further evidence. Noting an apparent delay in issuance of the s.143(2) notice but conflicting references to an earlier notice, the Court remitted the matter to the Tribunal to examine validity of the assessment order and the jurisdictional plea omitted from the Tribunal's earlier consideration. Under s.260A considerations, the appeal was allowed to the extent of remittance for fresh adjudication by the Tribunal; no costs were imposed. Case-Laws Income Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14715