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2015 (6) TMI 99 - HC - Income TaxNon-service of notice or otherwise under Section 143(2) - Held that:- The decision of the Tribunal to remand the matter on the limited issue of giving findings of fact appears to be unassailable considering that a pure question of law recently settled by the Supreme Court in the case of Assistant Commissioner, Income Tax & another Vs. Hotel Blue Moon & Ors: [2010 (2) TMI 1 - SUPREME COURT OF INDIA] has been raised by the assessee before the Tribunal but there being no finding of fact on the question of valid service of notice under Section 143(2) within the period of limitation provided under the Act, the said pure question of law could not have been decided in the absence of first there being finding of fact regarding the service or non-service of notice under Section 143(2) of the Act. No ground to interfere with the order of the Tribunal
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