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2014 (3) TMI 806 - GUJARAT HIGH COURTCancellation of block assessment u/s 158BC of the Act - Whether the Tribunal committed error in rejecting the Revenue's appeal confirming the decision of the CIT(A) – Earlier order of the ITAT was not challenged by the revenue - Held that:- In the order dated April 26, 2013, all that the Tribunal has done is to confirm the decision of CIT (A) when it was found that there was no dispute about non-issuance of notice u/s 143(2) of the Act to the assessee - The Commissioner only followed the direction and when found that no such notice was issued - The Revenue, if at all, was perturbed by the directions of the Tribunal in the order dated May 16, 2008, should have challenged the same - Admittedly, this was not done. In that view of the matter, there was consequential order passed by the Commissioner (Appeals), which was in term confirmed by the Tribunal – the contentions of the revenue could not be accepted because it would lead to challenge the order, which was not done – Decided against Revenue.
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