https://www.taxtmi.com/caselaws?id=32344 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. en-us Thu, 31 Jul 2008 00:00:00 +0530 Fri, 06 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32344 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. Case-Laws Income Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32344