https://www.taxtmi.com/caselaws?id=38834 The High Court of Kerala declined to address the question regarding non-compliance of section 142(3) provisions and the validity of an assessment order under section 143(3) for the assessment year 1965-66. The Court found that the question did not truly arise from the Tribunal's order as the Tribunal's decision was not based on the specific contention raised by the assessee regarding undisclosed data from comparable cases. Each party was directed to bear their respective costs, and the judgment was to be sent to the Appellate Tribunal, Cochin Bench for further action. en-us Tue, 08 Jun 1976 00:00:00 +0530 Fri, 09 Apr 2010 16:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38834 The High Court of Kerala declined to address the question regarding non-compliance of section 142(3) provisions and the validity of an assessment order under section 143(3) for the assessment year 1965-66. The Court found that the question did not truly arise from the Tribunal's order as the Tribunal's decision was not based on the specific contention raised by the assessee regarding undisclosed data from comparable cases. Each party was directed to bear their respective costs, and the judgment was to be sent to the Appellate Tribunal, Cochin Bench for further action. Case-Laws Income Tax Tue, 08 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38834