1999 (9) TMI 12 - HC - Income Tax

Summary

The High Court of Allahabad upheld the Tribunal's decision to remit the matter to the Commissioner of Income-tax (Appeals) for fresh decision, stating that the assessee had the right to appeal despite not raising objections against the draft assessment. The Court answered the question in favor of the respondent, concluding that the proceedings had been concluded since December 10, 1980.