2022 (8) TMI 1336

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.... Per S.S. Godara, JM These assessee's twin appeals for AY 2014-15 arise against the CIT(A) 6, Pune's separate orders; both dated 20.06.2018, passed in case Nos. PN/CIT(A)-6/DCIT Cir-8/10762/2016-17 and PN/CIT(A)-6/DCIT Cir-8/ 10075/2017-18, involving proceedings under Sections 143(3) and 271(1)(c) of the Income Tax Act, 1961 (in short the Act), respectively. Heard both the parties. Case file....

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....vs. CIT 229 ITR 383 holds that we can very well entertain such a pure question of law in order to determine correct tax liability of an assessee provided all the relevant facts form part of the records. We make it clear that page 63 of the assessee's paper book contains the assessee's limited scrutiny notice dated 30.07.2016 indicating that the sole issue in his case as "interest income mismatch" ....