TMI Blog2008 (9) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 seeks admission of additional ground as under: "Ground No. 11 The impugned assessment order is bad in law and is unsustainable amongst other because of unlawful jurisdiction acquired under s. 158BD of the IT Act, 1961 by the learned AO, as it was without fulfilling/complying with the mandatory conditions of s. 158BD of the Act. Hence, the impugned order of the learned AO is without jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances and the law available on the subject, we are satisfied that the ground sought to be raised as additional, ground in this appeal, raises a pure question of law in which the jurisdiction of framing of block assessment under ss. 158BC/158BD of the Act is being challenged. If the notice issued by the AO is held invalid for any reason, the entire proceedings taken by him would become voi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke reassessment in an appeal following remand. This principle is found laid down by the Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Ltd. vs. CIT (1991) 96 CTR (Bom) 206 : (1992) 194 ITR 548 (Bom) as has also been relied by the assessee's counsel through written submissions made before us. To the same effect judgment rendered by Hon'ble Gujarat High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid legal ground raised by the assessee for the first time before us. We, therefore, decline to accept the assessee's request to adjudicate the additional ground on merits at this forum itself. This view finds support from the judgment rendered by the Hon'ble High Court of Madhya Pradesh judicature at Indore Bench in the case of CIT vs. Tollaram Hassomal (2006) 202 CTR (MP) 317 : (2008) 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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