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2014 (10) TMI 266 - HC - Income TaxAppeal pending before CIT(A) – Notice u/s 279(1) served – Held that:- Assessee has submitted a detailed reply - But without any regard to the same, proceedings were pursued by the respondent department and it was only on coming across the summons served upon the petitioners, that they could realise that the proceedings had already been initiated, which according to the petitioners is without considering their objections and hence not correct or sustainable - The reliefs sought for is of limited nature, it is not necessary to deal with the merits of the case – revenue is directed to consider Ext.P14 representation and pass appropriate orders, after affording an opportunity of hearing to the petitioners.
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