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    <title>2021 (2) TMI 647 - KARNATAKA HIGH COURT</title>
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    <description>The High Court remitted the case back to the Tribunal for proper adjudication on the Tribunal&#039;s decision regarding cross objections. The Court did not address the validity of assuming jurisdiction under section 148 but focused on the issuance of notice under section 143(2) within the time limit. The Court agreed with the appellant that the notice was issued beyond the permissible period, leading to the quashing of the Tribunal&#039;s order and a directive to decide the timeliness issue within two months.</description>
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      <description>The High Court remitted the case back to the Tribunal for proper adjudication on the Tribunal&#039;s decision regarding cross objections. The Court did not address the validity of assuming jurisdiction under section 148 but focused on the issuance of notice under section 143(2) within the time limit. The Court agreed with the appellant that the notice was issued beyond the permissible period, leading to the quashing of the Tribunal&#039;s order and a directive to decide the timeliness issue within two months.</description>
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