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2008 (9) TMI 290 - HC - Income TaxTribunal when hearing an appeal against the order of assessment could not go into the question of validity or otherwise of any administrative decision for conducting the search and seizure. The same may be the subject-matter of challenge in independent proceedings where the question of validity or otherwise of administrative order could be gone into. The appellate authority was concerned with the correctness or otherwise of the assessment.- Appeal of the revenue allowed
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