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2013 (6) TMI 191 - ALLAHABAD HIGH COURTReopening of assessment - whether the question of jurisdiction of the Assessing Authority not raised before could be raised for the first time in second appeal before the Tribunal - Held that:- The contention that no opportunity of hearing was given before transferring raised for the first time before the Tribunal could not be substantiated by producing any evidence. The assessee was the appellant before the Tribunal and it was for him to establish that before transferring the cases, no opportunity of hearing was given and in which he failed. Mere raising the argument which requires determination of fact in absence of any supporting material is liable to be ignored. Decided in favour of the department by holding that the question of jurisdiction of the Assessing Authority in view of Section 124 could not have been raised by the assessee before the Tribunal and the Tribunal is not the competent authority to adjudicate upon when it was not raised in terms of Section 124 before the Assessing Authority. Whether the reasons for reopening are sufficient to hold that there was no nexus between reasonable belief and escapement of assessee's income - Held that:- A feeble attempt was made by the assessee that the Tribunal has decided the appeal on merits also but on consideration it is find that the Tribunal itself has noted that the findings recorded by it are only prima facie findings. Therefore, argument of assessee in this regard is not acceptable. Thus the order of the Tribunal cannot be allowed to stand. All the questions of law are decided in favour of the department and the matter is restored back to the ITAT to revisit and redecide the appeals filed by the assessee.
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