2020 (6) TMI 509

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..... e - HELD THAT:- As revenue submitted that the appeal may be disposed of with liberty to revive the same subject to the condition that if the tax effect is more than ₹ 1 Crore or exceptions as mentioned in the notification dated 08.08.2019 are attracted. In view of the aforesaid submission, the appeal is disposed of with liberty as prayed for by the revenue. - I.T.A. No.69 of 2010 - - - .....

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..... e name of M/s. HCL Technologies Ltd? 2. Whether the Tribunal should have taken into consideration Section 170 of the Act and other provisions under the Act which contemplated that service of notice on the assessee was intimated about the proceedings and participation in the proceedings would be sufficient compliance and consequently recorded a perverse finding? The subject matter of the .....

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