Ashok An"," vs Commissioner Of Income Tax

Whether the Tribunal was justified in holding that the assessee was barred from raising the contention that notice under s. 143(2) was impermissible due to the proviso, on grounds of not being raised before the CIT(A) initially --- Held No. | Whether the AO's initial order had merged absolutely with the CIT(A)'s order and whether the CIT(A)'s order constituted an open or partial remand --- Held No merger occurred; the remand was open.