https://www.taxtmi.com/caselaws?id=25912 The High Court of Rajasthan upheld the Income-tax Appellate Tribunal's decision to remand a case back to the Commissioner of Income-tax for fresh consideration regarding the validity of proceedings under section 263 of the Income-tax Act. The Court emphasized the assessee's opportunity to challenge the proceedings before the Commissioner and rejected the request for specific questions to be referred to the High Court. The Court dismissed the application under section 256(2) of the Act, highlighting the importance of allowing the tax authorities and appellate tribunal to address all relevant issues during the proceedings. en-us Mon, 29 Jul 1985 00:00:00 +0530 Mon, 01 Feb 2010 16:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25912 The High Court of Rajasthan upheld the Income-tax Appellate Tribunal's decision to remand a case back to the Commissioner of Income-tax for fresh consideration regarding the validity of proceedings under section 263 of the Income-tax Act. The Court emphasized the assessee's opportunity to challenge the proceedings before the Commissioner and rejected the request for specific questions to be referred to the High Court. The Court dismissed the application under section 256(2) of the Act, highlighting the importance of allowing the tax authorities and appellate tribunal to address all relevant issues during the proceedings. Case-Laws Income Tax Mon, 29 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25912