TMI Blog2017 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income Tax Act, 1961 itself was illegal and void-ab-initio and hence, the consequent assessment framed u/s 201(1/)(1A) of the Income Tax Act, 1961 is without jurisdiction, invalid, void ab initio an liable to be annulled . See National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax [1996 (12) TMI 7 - SUPREME Court] - ITA Nos. 853 And 854/Chd/2016 - - - Dated:- 31-8-2017 - Smt. DIVA SINGH, JUDICIAL MEMBER AND Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER For The Assessee : Sh. Ankur Bansal For The Revenue : Sh. Ravi Sarangal ORDER PER BENCH Both these appeals have been filed by the Assessee against the common order of Ld. CIT(A)-1, Chandigarh dt. 28/04/2016. 2. Since the grounds raised and issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Estates Ltd. Vs. ITO [1999] 105 Taxman 519 (Mad.). 4. Brief facts of the case are that during a TDS inspection/survey u/s 133A of the Act at the business premises of the assessee bank, it was found that a few Form 15G/15H which were accepted by the bank are either without PAN or have invalid PAN of the persons/depositors. It was also noticed by the Assessing Officer from the details furnished by the assessee (deductor bank) that as per the provisions of section 206AA of the Act, the person responsible (PR) of the assessee bank has not deducted tax at source@20% in the cases where the persons / depositors furnished Form 15G/15H with the bank having invalid/wrong/no PAN. 5. A show cause notice was issued during the proceedings by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) has directed to give relief to the extent of the 7 depositors only whose PAN was submitted by the bank after due verification by the Assessing Officer. 8. Aggrieved the assessee filed appeal before us. 8.1. During the proceedings, the assessee filed additional grounds of appeal which were not taken before the Ld. CIT(A) for the first time before the Tribunal. 8.2. The additional grounds of appeal reads as under: That the notice issued under section 201(1)/(1A) of the Income Tax Act, 1961 by the Ld. AO was without assuming proper jurisdiction, since the assessee falls within the jurisdiction of ACIT/DCIT instead of ITO (TDS-1) and therefore the impugned notice under section 201(1)/(1A) of the Income Tax Act, 1961 itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 only to decide the grounds which arise from the order of the \ Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. 7. The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate \ Tribunal [vide, e.g., C.I.T, v. Anand Prasad (Delhi), C.I.T. v. KaramchandPremchand P. Ltd. and C.I.T. v. Cellulose Products of India Ltd. Undoubtedly, the Tribunal will have the discretion to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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