Non-Issuance of Notice during Appeal u/s 250(1) is Procedural Irregularity: ITAT restores file to CIT(A) for Re-Adjudication

Notice - ITAT - CIT(A) - Re-Adjudication - taxscan

The Cuttack Bench of Income Tax Appellate Tribunal (ITAT) has held that non-issuance of notice during appeal u/s 250(1) is procedural irregularity and restores the file to CIT(A) for re-adjudication. The revenue filed seven appeals against the assessment order passed by CIT (A) in respect of the assessee, M/s Kalinga Mining Corporation, for the assessment…

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