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2019 (5) TMI 356 - HC - Income TaxReopening of assessment u/s 147 - dispute regarding effective service of notice u/s 148(1) - substantial question of law - Tribunal relegated the matter to the Assessing Officer to examine the matter afresh - HELD THAT:- In the order under appeal the Tribunal having taken note of the fact that the assessee's had a very little time to put forth their defense, set-aside the impugned order; and had directed the assessing officer to examine the matter afresh, leaving it open to the assessees to raise all such contentions as were available to them in law. Exercise of discretion by the Tribunal, to remand the matter to the Assessiong Officer, cannot be said to have caused prejudice to the assessees. 9. Interference, in proceedings under Section 260-A of the Act, is warranted against the order of the Tribunal, only if the said order gives rise to a substantial question of law. The order under appeal, whereby the assessment order was set-aside and the Assessing Officer was directed to examine the matter afresh, leaving it open to the assessee's to put forth their defense on all aspects, does not give rise to any such substantial question of law warranting an appeal, under Section 260-A of the Act, being entertained. Appeal dismissed.
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