2012 (6) TMI 505

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..... peal was admitted to consider the following substantial questions of law as framed in the memorandum of appeal. (a)  Whether the Tribunal was correct in holding that it has no power to look into a validity of a search for the purpose of determining the jurisdiction for making a block assessment under chapter XIVB of the Income Tax Act? (b)  Whether on the facts and circumstances of the .....

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..... initio. 3. The Tribunal was of the view that it had no jurisdiction to examine the authorisation of the search for the simple reason that such authorisation does not result directly in any tax demand on the assessee. Since the preference of appeal is with reference to any tax liability imposed on the assessee, the Tribunal came to the conclusion that it could not go into the aspect of authorizati .....

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..... part 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. Therefore, it cannot be said merely because the assessee did not choose to challenge the search conducted in his premises on the aforesaid grounds by way of a writ petition under Article 226 of .....

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