TMI Blog2012 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority is bound to consider all the contentions of the petitioner including the question as to whether the search is valid and whether the assessing authority had jurisdiction to initiate proceedings under Section 153A on the basis of that search, if the same is invalid - Decided in favor of the assessee by way of remand to appellate authority - WPC.No. 34655 of 2011 (F) - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t search. The petitioner has also adduced evidence in the form of affidavits of panchas and has sought an opportunity to cross examine the authorised officer of the Department to substantiate his contention regarding the illegality of the search. The petitioner apprehends that the appellate authority would dispose of the appeals denying the petitioner such an opportunity. The petitioner has got an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing forth its objections to the proposal for enhancement of tax, prior to adjudication of the appeals Exts. P7 to P12. iii. To grant a stay of all further proceedings, for hearing and disposing of Exts. P7 to P12 appeals by the 2nd respondent, pending disposal of the writ petition." 2. As far as the relief in respect of Ext.P23 is concerned, pursuant to interim orders passed in this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2nd respondent-appellate authority to consider all the contentions of the petitioner including the contention regarding the validity of the search and consequent lack of jurisdiction. The appellate authority shall also consider the request of the petitioner for opportunity to cross examine the authorised officer of the Department in accordance with the applicable provisions. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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