https://www.taxtmi.com/caselaws?id=468429 Where the first appellate authority records an incorrect finding that no return was filed in response to a reopening notice and omits to decide all grounds, including the objection to non-issue of notice under section 143(2), the proper course is remand for fresh adjudication. The Tribunal declined to examine the substantive additions on merits and restored the matter for de novo consideration of all grounds after giving the assessee due opportunity of hearing. The reopened assessment issues therefore remain open for reconsideration before the first appellate authority. en-us Thu, 23 Oct 2025 00:00:00 +0530 Tue, 05 May 2026 18:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468429 Where the first appellate authority records an incorrect finding that no return was filed in response to a reopening notice and omits to decide all grounds, including the objection to non-issue of notice under section 143(2), the proper course is remand for fresh adjudication. The Tribunal declined to examine the substantive additions on merits and restored the matter for de novo consideration of all grounds after giving the assessee due opportunity of hearing. The reopened assessment issues therefore remain open for reconsideration before the first appellate authority. Case-Laws Income Tax Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468429