2009 (3) TMI 156

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..... ha Krishnan, for the assessee. JUDGMENT The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J.— The connected appeals arise from the order of the Tribunal dismissing an appeal and cross-appeal pertaining to the assessment of the very same assessee. Assessment was one completed under section 158BC of the Income-tax Act, 1961, after search conducted in the residential premises of t .....

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..... efore us against the common order issued by the Tribunal. 2. During hearing of the appeal before us the senior counsel appearing for the Department brought to our notice the order of the Tribunal issued in I.T(S&S)A No. 27(Coch)/2003, dated March 11, 2004, which is an appeal filed by the managing partner of the assessee-firm wherein an exactly opposite finding is rendered by the Tribunal for allo .....

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..... sides. In the circumstances, we allow the appeals by cancelling the orders of the Tribunal and that of the first appellate authority and remand the case back to the first appellate authority to consider the assessment on the merits that is pertaining to the amounts assessed and not on the jurisdictional question which stands concluded by this judgment.
Case laws, Decisions, Judgements, Orders .....

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