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2015 (4) TMI 1043 - AT - Income TaxReopening of assessment - Held that:- Validity of initiation of reassessment proceedings is a jurisdictional issue and can be raised at any stage of proceedings. In the present case, validity of initiation of reassessment proceedings u/s. 148 had been raised by the assessee before the CIT(Appeals) and also raised before the Tribunal. It is open to the assessee to urge the different facets of validity of initiation of reassessment proceedings and it cannot be confined only to that facet which was raised by the assessee before the CIT(Appeals). The decision cited by the ld. counsel for the assessee clearly lay down the proposition that legal question can be raised at the stage of appeal, even without a ground being urged in the grounds of appeal. The decision in the case of Sankeshwar Printer Pvt. Ltd. (2013 (11) TMI 282 - KARNATAKA HIGH COURT ) of the Hon’ble jurisdictional High Court binding on this Tribunal is therefore directly applicable to the present case. As far as the decision of the Hon’ble Madhya Pradesh High Court in Tollaram Hassomal (2006 (3) TMI 136 - MADHYA PRADESH High Court ) is concerned, it is not the decision of jurisdictional High Court and is contrary to the law laid down by the jurisdictional High Court viz., Hon’ble High Court of Karnataka and also contrary to the decision of the law laid down by the Hon’ble Supreme Court in the case of NTPC Ltd. (1996 (12) TMI 7 - SUPREME Court ). We are therefore of the view that there is no merit in this miscellaneous petition filed by the Revenue and accordingly the same is dismissed. - Decided in favour of assessee.
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