https://www.taxtmi.com/caselaws?id=37325 The High Court dismissed the application for reference under section 256(2) of the Income Tax Act, 1961, stating that no question of law had arisen at the premature stage of the proceedings. The Court affirmed the Tribunal's decision to remand the matter to the Income Tax Officer for further examination regarding the proper service of notices in reassessment proceedings. The Court emphasized that the terms "issued" and "served" should be understood interchangeably in the context of tax laws, aligning with previous Supreme Court interpretations. en-us Mon, 18 Sep 1978 00:00:00 +0530 Mon, 29 Mar 2010 11:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37325 The High Court dismissed the application for reference under section 256(2) of the Income Tax Act, 1961, stating that no question of law had arisen at the premature stage of the proceedings. The Court affirmed the Tribunal's decision to remand the matter to the Income Tax Officer for further examination regarding the proper service of notices in reassessment proceedings. The Court emphasized that the terms "issued" and "served" should be understood interchangeably in the context of tax laws, aligning with previous Supreme Court interpretations. Case-Laws Income Tax Mon, 18 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37325