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2017 (6) TMI 331 - AT - Income TaxReopening of assessment - prayer of the Id AR that the department having collected the material at the back of the assessee and made the addition - Held that:- Simply because the assessee did not ask for the material in possession of the Assessing Officer and did not object to the initiation of proceedings u/s 147 at the assessment stage, cannot be a reason to conclude that the assessee has waived its rights for all times to come. It is well settled that the jurisdictional issue being a foundational issue has to be justified whenever it is challenged by the affected party. The law does not contemplate that the foundational fact and challenge thereto can be said to be waived in the peculiar facts of the present case. The assessee is within his rights to challenge the jurisdiction before the CIT(A). The challenge having been posed has to be addressed by the tax authorities. Accordingly, the impugned order is set aside and the issue is restored back to the file of the Id. CIT(A) with a direction to confront the assessee within the material relied upon and decide the jurisdictional issue which the assessee has raised and thereafter to proceed to decide the issue on merits if so warranted. - Appeal of the assessee is allowed for statistical purposes only.
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