https://www.taxtmi.com/caselaws?id=436926 The HC condoned a 38-day delay in filing the appeal. The appellant challenged the ITAT's order, which upheld the CIT (Appeals)'s enhancement of assessment without issuing a show cause notice, violating Section 251(2) of the Income Tax Act. The HC found this to be a legal error and remanded the case for rehearing on this issue. The second question related to the assessment order was left open for consideration during the rehearing before the CIT (Appeals). The appeal was disposed of with these directions. en-us Mon, 17 Apr 2023 00:00:00 +0530 Thu, 24 Oct 2024 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436926 The HC condoned a 38-day delay in filing the appeal. The appellant challenged the ITAT's order, which upheld the CIT (Appeals)'s enhancement of assessment without issuing a show cause notice, violating Section 251(2) of the Income Tax Act. The HC found this to be a legal error and remanded the case for rehearing on this issue. The second question related to the assessment order was left open for consideration during the rehearing before the CIT (Appeals). The appeal was disposed of with these directions. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436926