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TMI Blog2019 (4) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Shri Prashant Kumar Mishra, Acting Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge For the Appellant : Mr. S. Rajeshwara Rao, Advocate For the Respondent : Ms. Naushina Afrin Ali, Advocate JUDGMENT Per Prashant Kumar Mishra, Acting Chief Justice 1. Although this appeal has been entertained on a substantial question of law, but what we have gathered after hearing learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter back to the Assessing Officer. 3. On both the occasions, the Tribunal passed the order of remand on the ground that notice under Section 148 of the I.T. Act referred to some assessment by the Sales Tax Department which had not attained finality. Therefore, since the very basis of the assessment proceeding under Section 148 of the I.T Act was based on an assessment proceeding by the Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded back to the Tribunal for deciding the assessee's appeal on merits in accordance with law. It is made clear that we have not expressed any opinion on merits of the issue which shall be dealt with by the Tribunal on the basis of the material available on record. 6. For the nature of order passed above by us, the substantial question is not required to be decided at this stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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