TMI Blog2015 (4) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... Panchas' - Held that:- It would be incumbent upon the appellate authority to consider the contention of the petitioners with regard to the validity of the search, as also on the aspect of whether the assessing authority had jurisdiction to initiate proceedings under Section 153A on the basis of that search, prior to deciding the issue on merits. The appellate authority would also be required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Sri Ramesh Cherian John For the Respondent : Sri Jose Joseph, SC ORDER Per: A K Jayasankaran Nambiar: Against Exts.P1 to P14 orders passed under Section 143 (3) read with Section 153C of the Income Tax Act, the petitioners have preferred Exts.P15 to P28 appeals before the 2nd respondent. One of the contention taken by the petitioners in the appeals befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e jurisdiction of the authorities who conducted the search, and the legality of the search itself, has not been gone into prior to a consideration of the appeals on merits, In the writ petition, therefore, the petitioners seeks a direction to the 2nd respondent to offer the petitioners an opportunity to cross examine the authorised officer and witnesses for the purposes of substantiating their con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiate proceedings under Section 153A on the basis of that search, prior to deciding the issue on merits. The appellate authority would also be required to consider the request of the petitioners for cross examining the Authorised Officer of the Department in accordance with the provisions of law applicable. I, therefore, dispose the writ petition with a direction to the 2nd respondent appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
