THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

260A of the Act, questioning the validity of the order of the Tribunal. 5 Page 6 JUDGMENT Entertaining the appeal, the High Court formulated the following substantial question of law for adjudication: “Whether the Appellate Tribunal is right in law in cancelling the assessment under Chapter XIV-B in light of the specific provision contained in Section 158BB