TMI Blog2012 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal first to go into the jurisdictional aspect and satisfy itself that the said search was valid and legal. It is only then it can go into the correctness of the order of block assessment - C. Ramaiah Reddy Versus Assistant Commissioner of Income-tax (IMV) - the matter is remitted back to the Tribunal for fresh consideration – in favour of assessee. - IT APPEAL NO. 1369 OF 2006 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer to issue notice under Section 15BBC of the Act and commence block assessment proceedings is automatic on the receipt of the appraisal report without being satisfied that there was a valid search?" 2. The assessee challenged the order of assessment pasted in the case of block assessment on the ground that the very search is illegal and contrary to law, therefore, the entire order it vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XIB of the Income Tax Act. 5. In fact, this Court had an occasion to consider this question in the case of C Ramaiah Reddy v. Asstt. CIT [2011] 339 IR 210 (Kar.) at para 61, it is held as under: "61. Therefore, in an appeal filed challenging the block assessment order, it is open to the assessee to contend that this foundation for block assessment is an illegal search. Therefore, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very same case of Ramaiah Reddy, which was reversed by this Court in the said appeal. For the reasons set out in the said order of this Court, where it has been declared that the Tribunal has jurisdiction to go into this question, the impugned order is set aside and the matter is remitted back to the Tribunal for fresh consideration in accordance with law as laid down by this Court in Ramaiah ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
