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Assistant Commissioner of Income Tax, Central Circle-4, Patna Versus M/s Kiran Prakashan, Naya Tola, Patna

2015 (6) TMI 99 - PATNA HIGH COURT

Non-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 settle .....

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tion 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-se .....

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Sr. S.C. IT For the Respondent : Mr. Ajay Kumar Rastogi, Adv. JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned counsel for the appellant and learned counsel for the respondent. The appeal has been filed against the order dated .....

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period 1991-92 to 7.6.2000 the assessee and the Revenue filed their respective appeals before the Tribunal which was disposed of by the common impugned order dated 31.3.2010. The assessee for the first time raised an issue before the Tribunal that no .....

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362. The Tribunal however, was of the view that there has been no finding of fact or evidence on the record regarding non-service of notice or otherwise under Section 143(2) of the Act within the period of limitation and thus remanded the matter back .....

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ns that in case the assessee's objection with regard to service of notice under section 143(2) is found to be incorrect, decision of the CIT(A) with respect to issues involved in other grounds will stand and the assessee will be free to come befo .....

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e service of notice under Section 143(2) is found to be incorrect, the decision of the CIT(A) with respect to issues involved in other grounds will stand and the revenue will be free to come before the Tribunal, if so advised, for adjudication of the .....

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