IN THE HIGH COURT OF JUDICATURE AT PATNA --------- Miscellaneous Appeal No.799 of 2009 --------- Assistant Commissioner Of Income Tax Circle-2,Patna ...................................... Appellant Versus M/S Sona Infotech Pvt.Ltd. back of Sahay Sadan, Museum Road, Patna...........................Respondent --------- For the appellant :- Mrs. Archana Sinha,Advocate For the Respondent:-Mr. Sanjeev Kumar,Advocate ---------- 4 17-10-2011 Heard the parties. By the order under appeal the Tribunal has merely remanded the matter so that the mandatory requirements of notice under section 143(2) of the Income Tax Act may be complied first. We are in agreement that there must be due consideration of relevant facts at the notice stage and only after valid notice under section 143(2) of the Income Tax Act, the assessment proceeding can be carried out. We find no merit in this appeal. It is accordingly dismissed but without costs. Naresh ( Shiva Kirti Singh, J.) ( Shivaji Pandey,J) 2