TMI Blog2017 (11) TMI 1744X X X X Extracts X X X X X X X X Extracts X X X X ..... validity of search under Section 132 of the Act at their own level independently. Therefore this Court does not find any good ground to allow the petitioner to bypass the said alternative remedy and directly assail the order of learned CIT(A) before this Court. The writ petitions being devoid of merit are accordingly dismissed. - W.P. NOS. 24646-24651 OF 2015 (T-IT) - - - Dated:- 7-11-2017 - DR. VINEET KOTHARI, J For The Petitioner : A. Shankar, Adv. For The Respondent : K.V. Aravind, Adv. ORDER The assessee-petitioner has filed these petitions in this Court directly against the order Annexure-A passed by the Commissioner of Income Tax (Appeals) [CIT(A)] on 11.2.2015, passed in pursuance of the remand order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper and remand the appeals for all the assessment years back to the file of the CIT(A) for proper adjudication of the additional ground of appeal relating to the validity of the jurisdiction u/s 153A as well as the existence of conditions for issuance of warrant u/s 132A of the Act. The other grounds of appeal raised by the assessee with regard to the merits of the disallowance of the addition made by the AO and as confirmed by the CIT(A), are not adjudicated at this stage and the assessee shall be at liberty to agitate the same in case the CIT(A) decides the ground of jurisdiction against the assessee. 3. Learned CIT(A) upon such remand, passed the impugned order on 11.2.2015 with the following observations dismissing the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable before CIT(A) as per the Income Tax Act, 1961 do no empower me to look into the issue of reasons for search ordered by the Director or Director General of Income Tax. Moreover, as an officer of the Income Tax Department, I cannot sit in judgment over the action authorized by an authority superior to me [in the case of Director General or Chief Commissioner] or an authority equivalent to me [in the case of a Director or Commissioner] authorizing the search action. Even in the case of Sri C Ramaiah Reddy, (supra) as cited by the appellant, this issue has been sent back for decision to the Hon ble Tribunal and not to any lower authority. Thus the ground raised on justification of search action is not maintainable before me. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -15735/2016, to support his contention that even the Appellate Authorities, including CIT (A)- first Appellate Authority was bound to look into the question of validity of Search under Section 132 of the Act. 7. However, Mr.Shankar has also brought to the notice of the Court the recent Amendment effected by the Finance Act, 2017 with retrospective effect from 1-4-1962 inserted to the Explanation in Section 132(1) of the Act, which reads as under:- Explanation.- For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal. 8. He further submits that the writ petition chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of C.Ramaiah Reddy (supra), which allowed the Appellate Authority to go into the question of validity of Search is a subject-matter of pending appeal before the Hon ble Supreme Court and therefore, not only the Authorities of the Department, but even this Court should await the decision of Hon ble Supreme Court on the said issue and cannot direct the Appellate Authorities like (CTC Appeal) below by way of a writ of mandamus to go into the question of validity of search under Section 132 of the Act and it would be incongruous and not in deference to the pendency of aforesaid Civil Appeal No.2734/2013 before the Hon ble Supreme Court. (ii) That even the law has been amended by insertion of the aforesaid Explanation by Parliament in Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertain these writ petitions on merits. 13. The decisions relied upon by the learned counsel for the petitioner can also not enure to the benefit of assessee-petitioner awaiting the final decision from the Hon ble Supreme Court in Civil Appeal No.2734/2013 against the decision of Division Bench of this Court in C.Ramaiah Reddy s case (supra) and also the question of validity of Explanation is yet to be examined by the Constitutional Courts. Without that, the lower Appellate Authorities of the Income Tax Department cannot be expected to look into these questions of validity of search under Section 132 of the Act at their own level independently. 14. Therefore this Court does not find any good ground to allow the petitioner to bypass t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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