9911796707
TMI Blog2013 (12) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner shall be examined by the appellate authority in accordance with law uninfluenced by the observations made - Revenue will be entitled to place before the Commissioner (Appeals) all necessary pleas justifying the issuance of notice under Section 148 of the Act - Petition disposed off. - Special Leave to Appeal (Civil) No(s).35733/2012, SLP(C) NO. 35734 of 2012, SLP(C) NO. 36192 of 2012 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals) and that appeal is pending. Having regard to the above, we clarify that the objection of the assessee concerning validity of the notice under Section 148 of the Act if raised in the appeal before the Commissioner shall be examined by the appellate authority in accordance with law uninfluenced by the observations made in the impugned order. Needless to say that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that appeals are pending. Having regard to the above, we clarify that the objections of the assessee concerning validity of the notice under Section 148 of the Act if raised in the appeal before the Commissioner shall be examined by the appellate authority in accordance with law uninfluenced by the observations made in the impugned order. Needless to say that Revenue will be entitled to place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to the above, we clarify that the objections of the assessee concerning validity of the notice under Section 148 of the Act if raised in the appeal before the Commissioner shall be examined by the appellate authority in accordance with law uninfluenced by the observations made in the impugned order. Needless to say that Revenue will be entitled to place before the Commissioner (Appeals) all ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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