KILLICK NIXON LTD., MUMBAI vs DEPUTY COMNR. OF INCOME TAX,MUMBAI

The appellant challenged a notice issued under Section 142(1) of the Income Tax Act, 1961, following an order by the Commissioner of Income Tax (Appeals). The Appellate Authority had confirmed certain disallowances while remitting four specific items back to the Assessing Officer for recomputation and reassessment. The legal issue concerns the validity of the Assessing Officer's subsequent notice in executing the remand directions.