TMI Blog2013 (9) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Sri S. Sarangan, Sr. Adv., For Sri Balaram R. Rao, Adv. PC: On last occasion i.e., on 17.9.13, we passed the following order: We have heard learned counsel for the parties for some time and when we expressed that we are inclined to admit the appeal on the questions of law as formulated in paragraph-V, learned counsel for the respondent-Assessee, fairly submitted that instead of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cept the issue of validity/question of re-opening of the assessment under Section 148 of the Income Tax Act, 1961, for the Assessment Year 1996-97. b. It is open to the assessee as well as the appellants to raise all contentions as may be available in law before the Tribunal. c. All contentions of the parties on all other issues, as aforementioned, are kept open. The appeal is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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