Case Law Details
ACIT Vs Smt. Pallavi Ravi (ITAT Bangalore)
Conclusion: Assessee was not precluded from raising the issue of jurisdiction under section 153C, merely because it did not object to the same during assessment proceedings and participating therein, as the issue was purely a legal issue and could be raised at any time in the course of appellate proceedings.
Held: A search operation under section 132 was conducted in the case of one Shri. H. B. Sudarshan. Consequent to search in the case of Shri. H. B. Sudarshan, notices under section 153C were issued, inter alia, to assessee for Assessment Years 2008-09, 2011-12 and 2012-13, on 15.09.2014 requiring her to file returns of income. Assessee filed Returns of income for these Assessment Years and the assessments were concluded under section 143(3) r.w.s. 153C vide orders dated 30.03.2015. CIT(A) cancelled the orders of assessment for Assessment Year 2008-09, 2011-12 and 2012-13 as being void-ab-initio. According to Revenue, assessee did not raise the issue of assumption of jurisdiction under section 153C during the course of assessment proceedings and she was therefore precluded from objecting to the same in appellate proceedings. It was held in the case of CIT Vs. Sinhgad Education Society in C. A. No.11080 of 2017 arising out of SLP (C) N:2527 of 2015 that an assessee was not precluded from raising the issue of jurisdiction, merely because it did not object to the same during assessment proceedings and participating therein, as the issue was purely a legal issue and could be raised at any time in the course of appellate proceedings. Thus, the issue was decided in assessee’s favour.
FULL TEXT OF THE ITAT JUDGEMENT
These are 8 appeals by Revenue, directed against separate orders of CIT(A)-11, Bangalore, dated 24.11.2017; for Assessment Years 2008-09 to 2012-13 in the case of Shri. C. T. Ravi and for Assessment Years 2008-09 and 2011-12 to 2012-13 in the case of Smt. Pallavi Ravi. Since the cases of these two assessee’s and issues involved are connected, the appeals were heard together and we deem it appropriate to dispose them off by way of this consolidated order in seriatim, here under.
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