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2013 (9) TMI 1079 - HC - Income TaxThere is broad consensus between the learned advocates for the respective parties that let both the appealsappeal preferred by the assessee as well as appeal preferred by the revenue be remanded to the Tribunal and are directed to be heard by the learned Tribunal on merits inclusive of additional ground raised by the assessee with respect to validity of notice under Section 158BD of the Act. While deciding the issue of validity of notice issued under Section 158BD of the Act any additional evidence is required and / or further investigation is required, it will be open for the Tribunal to exercise the powers with respect to the additional evidence available under the Act. Both these appeals are accordingly allowed to the aforesaid extent
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