2026 (8) TMI 831

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....LE MR. JUSTICE K. VINOD CHANDRAN For the Petitioner(s): Mr. Venkataraman Chandrashekhara Bharathi, Adv., Mr. Sudarshan Lamba, AOR, Mr. Udai Khanna, Adv., Mr. Padmesh Mishra, Adv., Mr. Mukesh Kumar Verma, Adv. For the Respondent(s): Mr. Rajat Mittal, AOR, Mr. Sanket S Bora, Adv., Ms. Vidhi K Punmiya, Adv., Mr. Subham Kumar, Adv. ORDER Delay condoned. Leave granted. 2. The appeal is f....

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....e are not convinced that the remand, in the facts and circumstances of the case, was permissible. Admittedly, on self-assessment, a return was led by the assessee which was processed by the Centralised Processing Centre, Income Tax Department, Bengaluru and a notice was issued under Section 143(1) and a subsequent notice under Section 156, demanding the outstanding tax as coming out from the retur....

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....hich would be an attempt to revise the return under the garb of a revision. 6. Learned Counsel for the respondent-assessee submits that there has been re-assessment made after remand. Necessarily, if the remand order is set aside, the order passed on re-assessment will also have no e4ect, being a dependent order. We hence set aside the impugned judgment of the High Court and as a consequence an....