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2014 (9) TMI 1166 - AT - Income TaxValidity of assessment order u/s 153A - Maintainability new issue raised - Maintainability of the cross-objections preferred by the assessee on the plea that the issue raised in Objections Nos. 1 to 3 is not the part of the first appellate order - Reasons and the bonafide of the assessee for not raising these issues before the authorities below - Held that:- Whole purpose of preferring the appeal and the objections and raising new ground for the first" time before the appellate authority is to correctly assess the tax liability of' an assessee. When there is no need to consider the new facts outside the record for the adjudication of the above issue and undisputedly when those issues are necessary to consider to correctly assess the tax liability of an assessee, as per the ratios laid down by the Hon'ble Supreme Court in the case of NTPC [1996 (12) TMI 7 - SUPREME COURT], there is no reason why such a question should not be allowed to be raised. Referring to the reasons and the bona fide of the assessee for not raising these issues before the authorities below the assessee has been cooperating with the Department since 2009. The assessee for the last six years has been craving for supply of the copy of note of satisfaction which is sine qua non for assuming jurisdiction under sec. 153C of the Act. He pointed that lastly vide letter, dated-08.08.2014 the assessee deposited the requisite fee with the request to supply copy of the note of satisfaction in writing but he could not succeed. All these events would prove bona fide and good reasons for raising the above legal plea which goes to the root of the matter. We do no find reason to doubt these explanation of tie assessee. Under these circumstances, we are of the view that the legal issues raised in the cross objections for the first time objections before the ITAT have been validly raised by the assessee, hence it cannot be said that the cross objections raising those issues for the first time would be amounting to non-maintainability of the cross objections under consideration - decided in favour of assessee
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