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2014 (12) TMI 1194 - ITAT PUNEAssessment u/s 153A - penalty levied u/s. 271(1)(c) - CIT(A) deleted the addition - Held that:- if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of authorization issued u/s.132, the block assessment would be unauthorized, void ab-initio. If the block assessment itself is without jurisdiction, then there is no question of levy of any penalty u/s.158BFA(2). Accordingly, the Tribunal had held that penalty cannot be sustained once the block assessment is held to be void ab-initio. Since in the instant case the assessee has taken a specific ground before the Ld.CIT(A) that as there was no warrant of authorization in the name of the assessee, the 153A proceedings are bad in law and since the Ld.CIT(A) has not adjudicated on this issue, therefore, we deem it proper to restore the issue to the file of the Ld.CIT(A) with a direction to adjudicate the ground of appeal raised. He shall also give a finding as to whether any warrant of authorization was issued in the name of the assessee or not. Since we are restoring the matter to the file of the Ld.CIT(A) on this preliminary issue, we refrain ourselves from adjudicating the appeal on merit.- Decided in favour of Revenue for statistical purposes.
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