https://www.taxtmi.com/caselaws?id=391263 Non-compliance with a notice under section 142 of the Income-tax Act, 1961, by failing to file the return along with the required audit report meant the appeals could not be entertained on the issue raised in the companion matters. The text states that, because the appellant-assessee did not comply with the notice, the substantive issue in the connected appeals did not arise for consideration in these appeals. On that basis, the appeals were treated as unsustainable and dismissed. en-us Tue, 14 Jan 2020 00:00:00 +0530 Thu, 25 Jun 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391263 Non-compliance with a notice under section 142 of the Income-tax Act, 1961, by failing to file the return along with the required audit report meant the appeals could not be entertained on the issue raised in the companion matters. The text states that, because the appellant-assessee did not comply with the notice, the substantive issue in the connected appeals did not arise for consideration in these appeals. On that basis, the appeals were treated as unsustainable and dismissed. Case-Laws Income Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391263