1983 (8) TMI 38 - HC - Income Tax

Extract:
.......parties and the assessee will not be entitled to take the plea of prerequisites as envisaged in s. 273 (a) and (b). With these directions, both the cases are sent back to the Tribunal to decide afresh in view of the directions and observations made as above. In the circumstances of the case, there will be no order as to costs. S. R. JHA J.-I agree.