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2014 (10) TMI 254 - HC - Income TaxAssessment u/s 158BBC - Tribunal cancelled the assessment for the reason that notice was issued under section 158BD and not under section 158BC read with section 158BD. - Whether the rejection of the plea by the assessee to raise an additional ground is justified or not – Held that:- The view expressed by the Tribunal in the impugned order, annexure H, is that the legality of the proceedings has been admitted by the High Court and the matter was restored back to the file of the Tribunal for a fresh decision and in such a situation can the Tribunal entertain another ground with regard to the validity of the proceedings - It was the view of the Tribunal that when this court upheld the validity of the proceedings with regard to the block assessment, it cannot be reagitated again by raising another ground with regard to the same proceedings - as far as the views taken by the Division Bench are concerned, it is clearly discernible that the validity of the notice alone was considered by the Division Bench - That was the pointed question raised before the Division Bench which was answered after analysing various aspects. It is not correct to say that the decision of the Division Bench concerning the validity of the notice will prevent the Tribunal to consider any other ground which the appellant has raised for consideration. - It cannot be said that when the court sent back the matter for fresh consideration, no other points than those raised in the grounds of appeal can be considered and no additional ground can be allowed to be raised for consideration – thus, the annexure H order passed by the Tribunal is set aside - The Tribunal is directed consider the matter afresh in the light of the findings rendered by us above and it is up to the Tribunal to consider the additional ground raised by the appellant and take appropriate decision as enjoined by law – Decided in favour of assessee.
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