1980 (4) TMI 157 - AT - Income Tax

Summary

The assessee filed two appeals challenging the order passed by the CIT(A) for the Asst. yr. 1975-76. The CIT(A) held the appeals incompetent due to notices not being served on the assessee. The ITAT found the CIT(A) order not proper, set it aside, and directed a fresh notice to be issued for hearing. Both appeals were allowed. (Case: Appellate Tribunal ITAT INDORE, Citation: 1980 (4) TMI 157)