Maintainability of block assessment under section 158BC remitted after High Court found the issue had been raised before the Tribunal.

The High Court held that the Tribunal erred in rejecting the assessee's appeal on the basis that no specific ground had been raised on the maintainability of the assessment under section 158BC. The written submissions and grounds of appeal showed that the issue, including the contention that the assessment was not maintainable in view of section 132A, had in fact been raised. Because that contention had not been adjudicated earlier, the matter required reconsideration by the Tribunal. The Tribunal's dismissal on that point was set aside and the issue was remitted for fresh decision.

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Issues: Whether the Tribunal was justified in rejecting the assessee's appeal on the ground that no specific ground was advanced regarding the maintainability of the assessment under section 158BC of the Income-tax Act, 1961.

Analysis: The written submissions and grounds of appeal showed that the issue had in fact been raised before the Tribunal, including the contention that the assessment under section 158BC was not maintainable in view of section 132A of the Income-tax Act, 1961. As there had been no adjudication on that aspect, the matter required reconsideration by the Tribunal.

Conclusion: The Tribunal's order, insofar as it dismissed the assessee's appeal on that issue, was set aside and the matter was remitted to the Tribunal for decision on the issue.

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