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    <description>The High Court upheld the Tribunal&#039;s decision to quash the assessment order under section 158BC and pass the impugned order in favor of the assessee. The Court emphasized the importance of the earlier Tribunal decision in determining the validity of the assessment, ultimately leading to the dismissal of the appeal.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to quash the assessment order under section 158BC and pass the impugned order in favor of the assessee. The Court emphasized the importance of the earlier Tribunal decision in determining the validity of the assessment, ultimately leading to the dismissal of the appeal.</description>
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