https://www.taxtmi.com/caselaws?id=328498 The Tribunal held that the proceedings under Section 158BD were invalid and should have been initiated under Section 148. Consequently, the appeal was partly allowed in favor of the appellant on the legal ground. The alternate ground regarding the merits of the case was not considered. en-us Fri, 29 Apr 2016 00:00:00 +0530 Mon, 06 Jun 2016 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328498 The Tribunal held that the proceedings under Section 158BD were invalid and should have been initiated under Section 148. Consequently, the appeal was partly allowed in favor of the appellant on the legal ground. The alternate ground regarding the merits of the case was not considered. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328498