HC quashes time barred notice issued under section 143(2) instead of passing an order in remanded pr

IT : Where in course of appellate proceedings, Tribunal remanded matter back for disposal afresh, in view of first proviso to section 153B(1), limitation for reassessment was one year, and, therefore, impugned notice issued under section 143(2) after expiry of said period was to be quashed being barred by limitation