2011 (7) TMI 136

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..... the assessment order, dated 29.7.1998, was not barred by limitation in terms of Section 158 BE(1)(a) of the Income Tax Act, 1961 - Assessee appeal before the Tribunal - Evidently, the assessee did not appear before the Tribunal, nor the Department representative appeared on the date of hearing - Assessee pointed out that the assessee had immediately filed a miscellaneous petition to set aside the .....

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..... m the facts here that there was a search of the assessee's premises, on 13.9.1996. The assessment was made under Section 158BC read with Section 158BD and Section 143(3) of the Income Tax Act, 1961. 3. Aggrieved by the assessment, the assessee preferred an appeal before the Tribunal, wherein, the assessee raised a specific question on the plea of limitation. Evidently, the assessee did not appea .....

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