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Appeal proceeding

Tax queries 194 views 1 replies

Can a CIT(A) issue notice for hearing after the case is discussed and heard in earlier date?

For say, on 28.03.2018 the CIT(A) has discussed the case with the A/R and noted on his note sheet - "The case has been heard and discussed". Again after fews days a new notice for hearing is received.

Please guide with the validity of the notice. 

Replies (1)
appeal proceedings are separate from security proceedings and being a fact finding authority, he can hear any number of times before passing an appeal order


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