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2019 (4) TMI 1995 - CHHATTISGARH HIGH COURTAssessment u/s 147 - assessment proceeding by the Sales Tax Department, which could not be finalized, the income tax assessment should not be finalized unless the sales tax issue is finally conclude - HELD THAT:- Tribunal passed the order of remand on the ground that notice under Section 148 of the I.T. Act referred to some assessment by the Sales Tax Department which had not attained finality - since the very basis of the assessment proceeding under Section 148 was based on an assessment proceeding by the Sales Tax Department, which could not be finalized, the income tax assessment should not be finalized unless the sales tax issue is finally concluded - after the Tribunal's impugned order, the assessee has informed Income-tax Officer-1, Raigarh on 27/03/2018 that the Sales Tax issue has also attained finality as no proceeding either on behalf of the assessee or by the Sales Tax Department is pending before the High Court. As the stage of assessment undertaken by the Sales Tax Department, it is for the Tribunal to decide the matter on merits both on factual and legal score including the issue pertaining to the validity of notice un/s 148 of the I.T. Act. Accordingly, the appeal is allowed. The impugned order is set aside and the matter is remanded back to the Tribunal for deciding the assessee's appeal on merits in accordance with law. It is made clear that we have not expressed any opinion on merits of the issue which shall be dealt with by the Tribunal on the basis of the material available on record.
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