Madras H.C : Whether the Appellate Tribunal is correct in law in remitting the case to the file of the Commissioner of Income Tax (Appeals) with a direction to consider the additional ground raised by the assessee with regard to non issue of notice under Section 143(2) by the Assessing Officer before completion of assessment without considering the circumstantial evidence, under which, the Assessing Offi er ould not issue notice under Section 143(2) of the Income Tax Act ?
High Court Of Madras Pr. CIT Central vs. J Jay Tv Pvt. Ltd. Section 142(1), 144 Asst. Year 1995-96 T.S. […]
