2008 (7) TMI 250

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..... the aspect that the assessment made under section 158BC was not maintainable –tribunal did not adjudicate the issue relating to validity of assessment made u/s 158BC - order of the Tribunal is set aside – matter is remanded - 77 of 2008 - - - Dated:- 31-7-2008 - DIPAK MISRA and K. S. CHAUHAN JJ. A. P. Shrivastava for the appellant. Sanjay Lal for the Revenue. JUDGMENT 1. Hear .....

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..... ct that the assessment made under section 158BC was not maintainable in view of the provisions contained under section 132A of the Act. The said written note of submission dated November 29, 2005, was brought on record and thereafter the order of the Tribunal came to be passed. 4. In view of the aforesaid, it is quite clear there has been no adjudication and that gives rise to the present appe .....

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