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2009 (10) TMI 599 - HC - Income TaxReassessment - Service of notice u/s 148 - Since,the appellant submits that if notice was improper, nothing survived - In any case, there was no occasion to remand the case when the Commissioner of Income-tax (Appeals) had upheld the plea of the assessee on the merits and the Tribunal did not set aside the said finding. Reliance has been placed upon the judgment of the hon'ble Supreme Court in CIT v. Thayaballi Mulla Jeevaji Kapasi [1967 -TMI - 5004 - SUPREME Court] to submit that the absence of proper notice would vitiate all the proceedings - Thus, the substantial question of law whether the order of remand, without adjudicating upon the issues before the Tribunal could be justified, arises for consideration - Decided in favour of the assessee.
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