2010 (4) TMI 483

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....earned advocate submitted that during the relevant time, the penal clause in Rule 96ZP(3) was non-existent and was introduced only from 1-5-98. While he fairly agrees that this issue was not raised till now, he submits that being a legal issue can be raised at any time. Further, he also submitted that even at the time of hearing by the Tribunal earlier, when the matter was remanded for the purpose of verifying whether any penalty has been imposed on the appellant, this issue had not been taken up. He contended that the issue of jurisdiction can be raised at any time. To support to this contention, he cited the decision of Bombay High Court in the case of Inventors Industrial Corporation Ltd. v. CIT as reported in 1991 Indlaw Mum 5803. 3.....

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....t aside for the purpose of giving an opportunity to the assessee to prove the genuineness of certain cash credits. The ground questioning jurisdiction to reassess was not raised even in the second round of proceedings before the Income tax officer who completed reassessment afresh on March 28, 1970. No such ground was taken originally even in the appeal filed against the second assessment. The ground in dispute was taken at the time of hearing before the appellate Assistant Commissioner. In view of the latest decision of the Supreme Court in the case of Jute Corporation of India Ltd. 1990 Indlaw SC 887, it cannot be disputed that the assessee could have raised this ground before the appellate Assistant Commissioner in his appeal against the....

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....he had not raised originally before him or the appellate Assistant Commissioner. The other view is that the income tax officer is, while passing orders in pursuance of the orders of the appellate authority, required to consider only those matters about which there was a dispute before the appellate authority and directions had been given. Even where the appellate order does not contain such specific directions, under certain circumstances, it may have to be read as remitting the case only on the issues in appeal and, in that event also, the income tax officer cannot re-examine other issues. Consequently, the assessee may not be able to raise contentions which were not raised by him in the original proceedings. However, in this case, it is n....