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2009 (11) TMI 524 - KERALA HIGH COURTSearch and seizure - documents seized, which included a rough paper with noting pertaining to sale transaction, receipt of amounts - containing the signature of the assessee - Revenue referred to the assess-ment order and the first appellate order and submitted that the assessment is not based solely on one document, namely, annexure E seized from the assessee - assessee submitted that annexure E does not contain sufficient materials to make assessment against the assessee - Held that: - Tribunal has not even gone through the assessment order and the first appellate order against which the second appeal was filed before it - Tribunal has not exercised jurisdiction properly, we allow the appeal by setting aside the order of the Tribunal and remand the matter back to the Tribunal
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