2012 (11) TMI 773

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....ellant Shri Khaitan, Sr. Advocate, for the Respondent. [Order]. -  The Court : It appears from the Statute and also the judgment of the Hon'ble Supreme Court that National Tax Tribunal Act, 2005 cannot be made applicable, more so provision of Section 30 of the Act which intends to amend the relevant provision relating to jurisdiction of the High Court has not been given effect to by ....

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...., no step has been taken for referring the matter to decide the issue. Mr. Khaitan, learned Senior Advocate, appearing for the assessee submits that this point was really clarified by the department concerned and is not required to be decided by this Court. 4. In any view of the matter, we think that final opinion should be expressed by this Court on the point, referred to above. 5.&ems....