https://www.taxtmi.com/caselaws?id=376479 The High Court remitted the case to the Commissioner of Income Tax (Appeals) to consider the additional ground raised by the assessee regarding non-issuance of notice under Section 143(2). The Court allowed the admission of the additional ground, emphasizing the importance of procedural fairness and compliance with the Income Tax Act. The Court criticized the lack of transparency and delays in the Department's assessment process, highlighting the need for timely actions and adherence to procedural requirements. The appeal was dismissed, with the Revenue directed to address all grounds raised by the parties in accordance with the law. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 04 Apr 2019 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376479 The High Court remitted the case to the Commissioner of Income Tax (Appeals) to consider the additional ground raised by the assessee regarding non-issuance of notice under Section 143(2). The Court allowed the admission of the additional ground, emphasizing the importance of procedural fairness and compliance with the Income Tax Act. The Court criticized the lack of transparency and delays in the Department's assessment process, highlighting the need for timely actions and adherence to procedural requirements. The appeal was dismissed, with the Revenue directed to address all grounds raised by the parties in accordance with the law. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376479