https://www.taxtmi.com/caselaws?id=398936 The High Court held that the appeal challenging the original order under Section 143(3) was maintainable for matters not covered under the Section 263 notice. The Court emphasized that the appeal should have been adjudicated on its merits beyond the scope of the Section 263 notice. Regarding the disallowance of privilege fee under Section 43B, the Court found that the issue was not addressed properly and should have been examined along with other merits of the appeal. The Court remitted the matter back to the Commissioner of Income Tax (Appeals) for a fresh adjudication, quashing previous orders. en-us Mon, 21 Sep 2020 00:00:00 +0530 Sun, 27 Sep 2020 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398936 The High Court held that the appeal challenging the original order under Section 143(3) was maintainable for matters not covered under the Section 263 notice. The Court emphasized that the appeal should have been adjudicated on its merits beyond the scope of the Section 263 notice. Regarding the disallowance of privilege fee under Section 43B, the Court found that the issue was not addressed properly and should have been examined along with other merits of the appeal. The Court remitted the matter back to the Commissioner of Income Tax (Appeals) for a fresh adjudication, quashing previous orders. Case-Laws Income Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398936