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2008 (7) TMI 250 - MADHYA PRADESH HIGH COURTWhether the Tribunal is justified in rejecting the appeal of the assessee on the ground that no specific ground was advanced with regard to the maintainability of assessment under section 158BC - assessee had submitted written note of submission wherein emphasis was laid on the aspect that the assessment made under section 158BC was not maintainable –tribunal did not adjudicate the issue relating to validity of assessment made u/s 158BC - order of the Tribunal is set aside – matter is remanded
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