https://www.taxtmi.com/caselaws?id=767783 The Court held that the Tribunal erred in dismissing the appeal as not maintainable, emphasizing that an open remand under Section 263 of the Income Tax Act allows for fresh consideration of the merits without necessitating a separate challenge. The Court set aside the Tribunal's order, restoring the appeal for fresh consideration and directing the Tribunal to dispose of the appeal in accordance with the law. This decision favored the assessee, allowing the appeal against the revenue to proceed on its merits. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767783 The Court held that the Tribunal erred in dismissing the appeal as not maintainable, emphasizing that an open remand under Section 263 of the Income Tax Act allows for fresh consideration of the merits without necessitating a separate challenge. The Court set aside the Tribunal's order, restoring the appeal for fresh consideration and directing the Tribunal to dispose of the appeal in accordance with the law. This decision favored the assessee, allowing the appeal against the revenue to proceed on its merits. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767783