2012 (6) TMI 651

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....or the Respondent. JUDGMENT C.N. Ramachandran Nair, J. - Heard the learned senior counsel Dr. K.B. Mohamed Kutty appearing for the appellant and learned Standing Counsel for the respondent. 2. Both the appeals arise from block assessment completed after search on the appellant/assessee who was a dealer in Gold ornaments. During search conducted by the department, unaccounted gold was r....

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....ame stereotyped form with same date on the letters. The appellant was granted substantial relief in CIT (Appeal) against which assessee as well as the department filed appeals before the Tribunal. The Tribunal dismissed the said appeals, but remanded the Revenues Appeal for the reason that CIT (Appeal) has not considered the assessment order on the basis of the materials on which the assessment is....