https://www.taxtmi.com/caselaws?id=310551 The HC allowed the appeal under Section 260A of the Income Tax Act, 1961, against the ITAT's order, citing an error in only addressing the Revenue's appeal while ignoring the appellant's appeal and request for consolidation. The HC ruled that both appeals should have been considered together to avoid prejudice to the appellant. The case was remanded to the Tribunal for fresh consideration, emphasizing the need for consolidation and simultaneous hearing of both appeals. The Court's decision aimed to ensure procedural fairness and uphold natural justice, leaving other questions open for consideration. The Income Tax Appeal was disposed of, rendering the Interim Application infructuous. en-us Wed, 23 Nov 2022 00:00:00 +0530 Mon, 30 Oct 2023 20:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310551 The HC allowed the appeal under Section 260A of the Income Tax Act, 1961, against the ITAT's order, citing an error in only addressing the Revenue's appeal while ignoring the appellant's appeal and request for consolidation. The HC ruled that both appeals should have been considered together to avoid prejudice to the appellant. The case was remanded to the Tribunal for fresh consideration, emphasizing the need for consolidation and simultaneous hearing of both appeals. The Court's decision aimed to ensure procedural fairness and uphold natural justice, leaving other questions open for consideration. The Income Tax Appeal was disposed of, rendering the Interim Application infructuous. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310551