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of <h1>Appellate authority must decide jurisdictional challenges first, hearing Department; merits only if jurisdiction found or justified reasons recorded</h1> The HC disposed the writ petition and directed the appellate authority to decide the jurisdictional issues raised by the petitioner before addressing ... Validity of reassessment u/s 147 by non jurisdictional officer - submission is that the jurisdictional assessing authority could not have issued the said notices/orders, it is only the faceless assessing authority who could have done it - petitioner says that instead of entering into the merits of the issues the appellate authority should first decide jurisdictional issue - HELD THAT:- Counsel for the Income Tax Department has no objection to the jurisdictional issues being decided first. In these circumstances, we dispose of this writ petition with a direction to the appellate authority i.e. opposite party no. 5 to consider and decide the jurisdictional issues raised by the petitioner-appellant before it at the earliest but as per law and after hearing the Department, as, in the event jurisdictional issues are decided in favour of the petitioner then the appellate authority may not have to go to the merits of the issues unless of course there are compelling reasons to decide the jurisdictional issues along with the merits of the issues in that case the appellate authority can to do so but will have to give reasons for the same. Petitioner challenged notice under Section 148A(b), order under Section 148A(d) and notice under Section 148 of the Income-tax Act, 1961, raising jurisdictional objections that the faceless assessing authority - not the issuing assessing authority - alone could have issued them. Appellate authority directed to first decide the jurisdictional issues raised by the petitioner-appellant 'before it at the earliest but as per law and after hearing the Department,' because if jurisdiction is decided in petitioner's favour the merits may become unnecessary. The appellate authority may, for 'compelling reasons,' decide jurisdiction and merits together but must give reasons for doing so. Interim relief: petitioner may move an application before the appellate authority (or if already moved), which 'should decide it at the earliest say within fifteen days of receipt of certified copy of this order' unless already decided.
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