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2021 (10) TMI 879 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - Whether case falls within the parameters of Section 153A to Section 153C? - materials relied upon were obtained during a search under Section 132 of the Act of another party at New Delhi - As contended that where the material relied upon was obtained in the course of search of another party, the proceedings of the appellant can be initiated only under Section 153C - HELD THAT:- The Court had proceeded to consider the effect of Section 153C and has observed that nowhere in Section 147, the provisions of Section 153C stands excluded. However, we find that the contentions which were raised by the appellant with regard to the validity of the reopening proceedings which were sought to be controverted by the respondent have not been decided which in our opinion was the case to be decided by the Writ Court. In any event, the appellant has filed appeals before the First Appellate Authority well within the period of limitation. Therefore, we are of the view that the appellant should pursue the appellate remedy instead of agitating the matter before this Court in these appeals - observations/findings rendered by the learned Writ Court may cause prejudice to the appellant or to the Department. Therefore, if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it would tantamount to putting fetters on the exercise of the powers of the appellate remedy which should not be done. Thus, all issues are left open and the appellant is at liberty to canvas all factual and legal issues before the First Appellate Authority which shall be considered and decided by the First Appellate Authority in accordance with law. Writ appeals are allowed, the common order passed in the Writ Petitions is set aside and the appellant is at liberty to raise all issues in the appeals which they have filed before the First Appellate Authority. The appellant is also granted liberty to raise additional grounds if a need arises to do so.
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