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2013 (11) TMI 481 - HC - Income TaxLimitation - Jurisdiction of ITAT to dismiss the appeal of the department on the ground that the learned Single Judge had already held that block assessment was barred by limitation against which Writ Appeal was already filed and was pending – Held that:- In respect of the very same assessee by order dated 24.09.2013 in W.A.No.874 of 2011, this Court had already considered the Revenue's appeal, as against the order passed by the learned Single Judge in allowing the writ petition by observing that the block assessment was not barred by limitation and hence within jurisdiction - Matter is restored back to the file of the Tribunal for the purpose of considering the case of the assessee on merits other than the question of limitation
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