2008 (7) TMI 250

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....ant and Mr. Sanjay Lal, learned counsel for the Revenue. The present appeal preferred under section 260A of the Income-tax Act, 1961, involved the following substantial question of law: "Whether the Tribunal is justified in rejecting the appeal of the assessee on the ground that no specific ground was advanced with regard to the maintainability of assessment under section 158BC of the Income-tax....