IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 15 of 2008 C.I.T.UDIPUR V/S SHRI RAJ.SYNTEX LTD. Mr. KK BISSA, for the appellant / petitioner Date of Order : 21.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the revenue. In our view, when the assessment was made under Section 143 read with Section 148, and admittedly when that assessment order has not been challenged by the revenue by availing appropriately available legal remedy, it cannot be said that the Assessing Officer could exercise powers under Section 154, for the purposes, and in the manner, exercised in this particular case. The learned Tribunal, therefore, cannot be said to be in error in passing the impugned order, and no substantial question of law, therefore, arises in this appeal. The appeal is, therefore, dismissed. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/