Appeal to the Appellate Tribunal, and not High Cour is the proper course
Case Law,Jun. 23, 2016
Commissioner issued a notice u/s 33B and when no one appeared on the date of hearing on behalf of the assessee, the Commissioner cancelled the assessment order and directed the ITO to make fresh assessment. High Court held that notice was properly served. Supreme Court, dismissing the appeal, held that the jurisdiction of the High Court could not be invoked, and the proper course was to approach the Appellate Tribunal.