COMMISSIONER OF INCOME TAX Vs. MICRO LABS LIMITED

JUDGEMENT

(1.) These appeals are by the revenue being aggrieved by the order passed by the Tribunal invalidating the assessment on the ground of an invalid notice issued under Section 158BC. The facts giving rise to these appeals are one and the same.

(2.) Ita No. 749/2006 was admitted on 16.02.2010 to consider the following two substantial questions of law:

(3.) Ita No. 2303/2005 was admitted on 05.06.2006 to consider the following three substantial questions of law: