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2014 (11) TMI 414

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..... m, dissolved "as on the date of the issuance of authorization" before the Tribunal, if already not raised in the memorandum of appeal so filed – Tribunal may consider the said question, independently, in accordance with law. - Special Leave Petition (Civil) No. 29309 of 2012 - - - Dated:- 5-11-2014 - CJI H. L. Dattu, Madan B. Lokur And A. K. Sikri,JJ. ORDER S.L.P.(C) No. 29309 of 2 .....

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..... insofar as the legality or otherwise of the warrant of authorization issued under Section 132(1)(b) of the Act has permitted the appellant-assessee to question the orders of assessment made for the relevant assessment years. 4. At the time of hearing of the special leave petition, Shri Dushyant Dave, learned senior counsel appearing for the appellant- assessee would inform us that the orders .....

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..... aid submission made by the Shri Dave, but during the course of proceedings before us agreed that the issue may be allowed to be raised by the assessee before the Tribunal and the Tribunal may be directed to consider the same, independently, in accordance with law. 6. In view of the submissions made by both the learned senior counsel, we are of the considered opinion that if we grant the request .....

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