1987 (7) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tax
Judge(s)  : S. RANGANATHAN., P. K. BAHRI  JUDGMENT These two applications in respect of a consolidated order by the Tribunal on an appeal in ITC No. 158 of 1986 can be taken as th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e facts and in the circumstances of the case, the Tribunal was right in holding that the initiation of proceedings under section 148 of the Income-tax Act, 1961, was not valid ?" ITC No. 158 of 1986 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X