TMI Blog2009 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... DGMENT The judgment of the court was delivered by J. S. KHEHAR J. - The instant appeal emerges from the return of income filed by the respondent-assessee in respect of the assessment year 1994-95 on March 12, 2003. During the course of deliberations at the hands of the Assessing Officer, the Assessing Officer issued a notice under section 148 of the Income-tax Act, 1961, on the issue of reassessment. Consequent thereupon, assessment under section 143 of the Income-tax Act, 1961, came to be completed on September 29, 2003. 2. The aforesaid assessment order dated September 29, 2003, was challenged unsuccessfully by the respondent-assessee before the Commissioner of Income-tax (Appeals). The appellate authority dismissed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the status of the assessee as 'individual'. Therefore, in so far as the assessment framed in the status of Hindu undivided family consequent to the notice under section 148 of the Act dated February 6, 2003, is concerned, it is safe to deduce that the same was in the absence of a valid assumption of jurisdiction. This defect being a jurisdictional flaw, in our view, renders the assessment proceedings a nullity." 4. In order to challenge the determination rendered by the Income-tax Appellate Tribunal dated June 29, 2006, the Revenue has approached this court by alleging that the following questions of law arise for determination: "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax (Appeals). After the determination of the appeal at the hands of Commissioner of Income-tax (Appeals), the matter is now stated to be pending before the Income-tax Appellate Tribunal. It is, therefore, the contention of learned counsel for the respondent-assessee, that in so far as the instant appeal is concerned, the same is only of academic value now, inasmuch as, the technical defect depicted by the Income-tax Appellate Tribunal in its order dated September 29, 2003 has been cured. 6. Learned counsel for the appellant in spite of acknowledging the factual position brought to our notice by the learned counsel for the respondent assessee, states that the issues of law for which adjudication of this court had been sought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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