1987 (7) TMI 13

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.... Tax<br>Judge(s)&nbsp; : S. RANGANATHAN., P. K. BAHRI&nbsp; JUDGMENT These two applications in respect of a consolidated order by the Tribunal on an appeal in ITC No. 158 of 1986 can be taken as the....

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.... facts and in the circumstances of the case, the Tribunal was right in holding that the initiation of proceedings under section 148 of the Income-tax Act, 1961, was not valid ?" ITC No. 158 of 1986 i....