TMI Blog2015 (11) TMI 1859X X X X Extracts X X X X X X X X Extracts X X X X ..... g to do with the service of the notice which is contemplated under s. 292BB of the Act. In view of the aforesaid authoritative decision of the Supreme Court, we are of the opinion that a substantial question arises for consideration which is based on the records and which does not require investigation of any facts and, therefore, in our view, we entertain the appeal on the aforesaid question of law. Preliminary objection raised by the learned counsel for the Department is accordingly rejected for the reasons stated aforesaid. In view of the admitted position that no notice u/s 143(2) of the Act was issued, we are of the opinion that the order of the Tribunal, the first appellate authority, and the assessment order cannot be sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter made on 27th July, 2000. 4. The Supreme Court in Asstt. CIT Anr. vs. Hotel Blue Moon (2010) 229 CTR (SC) 219 : (2010) 35 DTR (SC) 1 : (2010) 321 ITR 362 (SC) has held that the proviso to s. 143(2) of the Act itself creates an embargo on the AO to exercise jurisdiction after the expiry of 12 months from the end of the month in which the return was filed by the assessee. The Supreme Court held that it is the discretion of the AO to accept the return as it is or to proceed further with the assessment of income and once the AO decides to proceed, he has to issue notice under s. 143(2) of the Act within the prescribed time-limit to make the assessee aware that his return has been selected for scrutiny purposes. 5. In the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volves a substantial question of law. Therefore, the conditions that are required to be satisfied for entertaining the appeal are: (1) that the order appealed against should arise out of an order made by the Tribunal; and (2) that the case involves substantial question of law. Therefore, if the case or a proceeding, out of which an appeal is presented before the High Court involves a substantial question of law, such an appeal would be maintainable before the High Court under s. 260A of the Act. Therefore, if the case or a proceeding, out of which an appeal is presented before the High Court involves a substantial question of law, such an appeal would be maintainable before the High Court under s. 260A of the Act. Therefore, even if the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, the Court should not impose a restricted meaning limiting the power given to the Appellate Court to interfere against the orders passed by the subordinate Courts or Tribunals. Therefore, in our considered view, if a question urged before this Court involves a substantial question of law, even if it is not raised before the Tribunal, the said question could be raised and urged before this Court and in that event the same is required to be considered by this Court. Therefore, in the light of the discussions made above, we do not find any merit in the preliminary objection raised by Sri Prasad, referred to above. 8. The contention of the Department that it is no longer open to the assessee to question the service of notice in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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