said judgment relating to jurisdiction of the Assessing Officer with reference to the assessment year 1985- 86, 1986-87 and 1987-88. 47. Section 124 (7) of old provisions and new Section 124(5) require clarification and elucidation. In Kanji Mal & Sons (supra), it was held that sub section (7 ... outlined in that section and it cannot be challenged before or decided by the appellate authorities. If the assessment can be supported under Section 124(7), the provisions of Section 124(4) will not apply and there is nothing to bar the jurisdiction of the appellate authorities to uphold
