2008 (7) TMI 13

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....nbsp; HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER   BADAR DURREZ AHMED, J (ORAL) 1.   These four appeals pertain to the same assessee and raise common issues and are therefore being disposed of by this common order. When the appellant's appeals before the Income Tax Appellate Tribunal were pending, the appellant's writ petition being W.P.(c....

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....d had made specific prayers with regard to the assessment proceedings under the Income Tax Act, 1961. It was the contention of the appellant that these proceedings were bad in law for want of jurisdiction. It is, therefore, obvious that when the appellant was granted liberty by this Court to raise all the relevant questions before the Tribunal, those questions included the issues raised by the app....

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.... application raising the question of jurisdiction for which liberty had been granted by this Court. The appellant has also sought liberty of this Court to approach this Court if ultimately the Tribunal takes a decision against him. 5.   In these circumstances, we permit the appellant to withdraw these appeals with liberty to approach the Tribunal under Section 254(2) of the said Act a....