https://www.taxtmi.com/caselaws?id=38215 The High Court ruled in favor of the assessee, finding the Tribunal's views on the finality of its order, the scope of the remand order, and the re-agitation of jurisdictional issues to be incorrect. Emphasizing the mandatory nature of jurisdictional conditions under sections 147 and 148, the Court allowed the assessee to challenge the validity of the reassessment proceedings. The reference was disposed of accordingly, with costs awarded to the assessee. en-us Wed, 03 Aug 1977 00:00:00 +0530 Sat, 03 Apr 2010 18:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38215 The High Court ruled in favor of the assessee, finding the Tribunal's views on the finality of its order, the scope of the remand order, and the re-agitation of jurisdictional issues to be incorrect. Emphasizing the mandatory nature of jurisdictional conditions under sections 147 and 148, the Court allowed the assessee to challenge the validity of the reassessment proceedings. The reference was disposed of accordingly, with costs awarded to the assessee. Case-Laws Income Tax Wed, 03 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38215