- (1.) HEARD on the question of admission. The appeal is admitted on the following substantial question of law : "Whether the Tribunal was justified in holding that it cannot examine the legality and correctness of the raid conducted under S. 132 of the Act because the very issue is pending before the High Court at the instance of the appellant assessee in Writ Petn. No. 5626 of 2005 ?"
(2.) LEARNED standing counsel for the Revenue is requested to accept the notice on behalf of the Department who has accepted the notice. A copy of the memo of appeal is served upon the counsel. Since the issue involved in the appeal is short and hence with the consent of learned counsel for the parties the appeal is heard finally today itself in motion hearing because keeping it pending for orders is not going to serve anybody's purpose.
(3.) THIS is appeal filed by appellant of IT(SS)A No. 55/Jd/2006 under S. 260A of the IT Act against an order dt. 29th Jan., 2009 [reported as Badri Ram Choudhary vs. Asstt. CIT (2010) 128 TTJ (Jd) 339 : (2010) 34 DTR (Jd) 335. passed by the learned Tribunal in aforementioned appeal.;