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2009 (6) TMI 92

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....ment of the court was delivered by 1. F. M. IBRAHIM KALIFULLA J.-At the foremost, Mr. S. Sridhar, learned counsel appearing for the appellant, raised the following substantial question of law, viz., "Whether the Tribunal was correct in law in sustaining the block assessment framed in terms of section 158BC of the Act in the hands of the appellant in spite of lack of jurisdiction of the respo....