On writ single judge had set aside the reassessment orders under and remitted the matters to the Assessing Officer for reconsideration and directed the assessee to treat the show-cause notices issued already as fresh notices for the assessment years 2015-16 and 2016-17, on appeal, division bench modified the order in writ petition and granted liberty to file an appeal before Appellate Authority raising all grounds on merits. (AY.2015-16, 2016-17)
International Seaport Dredging Pvt. Ltd. v NFAC(2023)456 ITR 267/152 taxmann.com 194 (Mad)(HC) Editorial : Decision of single judge in International Seaport Dredging Pvt. Ltd. v NFAC (2022) 446 ITR 246 (Mad)(HC), modified.
S. 147 : Reassessment-Assessment order is set aside in writ remanding matter to Assessing Officer for reconsideration-Appeal-Order in writ petition modified granting liberty to file appeal before Appellate Authority raising all grounds on merits. [S. 148, 246A, Art. 226]