TMI Blog2014 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appeal No. 347 of 2013, Tax Appeal No. 344 of 2013, Tax Appeal No. 349 of 2013, Tax Appeal No. 346 of 2013, Tax Appeal No. 348 of 2013 - - - Dated:- 21-1-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Petitioner : Mr. KM Parikh, Advocate For the Respondent : Mr. RK Patel, Advocate ORDER (Per : Honourable Mr. Justice Akil Kureshi) These tax appeals are filed by the Revenue calling in question the common judgment of the Income Tax Appellate Tribunal dated 21.9.2012. Since facts are similar, we may notice them as they arise in Tax Appeal No.344 of 2013. The following question has been presented for our consideration: Whether the ITAT was justified in law and in facts in annulling the assessment finalized u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee on 19-01-2006 and there is no mention of any search having been carried out in this case. In the assessment order for the same year which was completed by the AO on the same date i.e. 14-08-2008 u/s.153(b) r.w.s. 143(3) of the Act, it is stated by the AO that a search u/s.132 was carried out in the case of M/s.J.K.Securities Group of cases and in the case at assessee on 19-01-2006. Hence, we find that observation made by theAO in these two assessment orders for same A.Y. are contrary because in the first assessment order dated 22-12-2006, it is stated by the AO that survey was conducted u/s.133A at the office premises of the assessee on 19-01-2006 and in the second order passed by the AO on 14-08-2008, he stated that search wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y search warrant, the orders passed by the Assessing Officer under section 153B of the Act were invalid. We have no reason to interfere with the order passed by the Tribunal. Section 153A of the Act pertains to assessment in case of search or requisition. Sub-section (1) thereof provides that notwithstanding anything contained in sections 139, 147, 148, 149, 151 and 153 of the Act, in case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after 31st of May 2003, the Assessing Officer shall issue a notice to such person requiring him to furnish the return of income and assess or reassess the total income of six assessment years immediately prece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions (1) or (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area within the limits of such area. Sub-section (2) of section 124 provides, inter alia, that where a question arises under the said section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the Director General or the Chief Commissioner, etc. Sub-section (3) thereof provides as under: (3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer - (a) Where he has made a return under sub-section (1) of section 115WD or under sub-section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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