2009 (3) TMI 156

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.... Ramachandran, K. Anand and Smt. Latha Krishnan, for the assessee. JUDGMENT The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J.— The connected appeals arise from the order of the Tribunal dismissing an appeal and cross-appeal pertaining to the assessment of the very same assessee. Assessment was one completed under section 158BC of the Income-tax Act, 1961, after searc....

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.... Department and the assessee are in appeal before us against the common order issued by the Tribunal. 2. During hearing of the appeal before us the senior counsel appearing for the Department brought to our notice the order of the Tribunal issued in I.T(S&S)A No. 27(Coch)/2003, dated March 11, 2004, which is an appeal filed by the managing partner of the assessee-firm wherein an exactly opposit....