TMI Blog2010 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... that- in view of the amendment, the order was liable to be set aside and the matter was remitted to the Tribunal to consider the appeal filed by the assessee as well as by the Revenue on all the other ground urged by the party. - 691 and 727 of 2009 and 200 of 2010 - - - Dated:- 16-2-2010 - BADAR DURREZ AHMED, SIDDHARTH MRIDUL JJ. Sanjeev Sabharwal for the appellant. Manish Sharma f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23/Del/ 2008 before the said Tribunal. The impugned order in I. T. A. No. 200 of 2010 was passed in pursuance to order dated November 21, 2008 of the Tribunal whereby the block assessment had been held to be bad in law and resultantly quashed. 3. In the assessee's appeal before the Tribunal one of the points taken was that the warrant of authorization had been issued by the Additional Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals were also not examined because the assessment itself was quashed on the first ground before the Tribunal. 5. The learned counsel for the Revenue now points out before this court that by virtue of the Finance (No. 2) Act, 2009, an amendment has been introduced in section 132(1) with retrospective effect from June 1, 1994, whereby the Additional Director has also been empowered to issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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