2014 (6) TMI 535

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....ts in framing impugned assessment order without assuming jurisdiction as per law and without serving the mandatory notices u/s 148/147 and 143(2) of the Income Tax Act, 1961. The Ld. CIT(A)-XXI has also erred in confirming the assessment which is illegal and not as per law. Hence, the assessment being illegal may be quashed for non service of notice u/s 148. 8. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in framing the assessment without disposing off the various objections filed by the assessee and the honorable CIT(A) has erred in confirming the same on illegal and untenable grounds. Hence, the assessment as such may be quashed." 3. Inviting attention to the copy of grounds raised ....

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....os.-2 & 8 raised before the CIT(A) were not adjudicated was correct. The grounds it is seen challenge the very jurisdiction of the action and by non-disposal of the same the grievance posed by the assessee is justified. After hearing the Ld. Sr. DR who had no objection to restoring the issues back to the file to the CIT(A) and on a consideration of the material available the issue is restored back to the CIT(A) with the direction to decide Ground No-2 & 8 as these grounds go to the very jurisdiction. The impugned order accordingly is set aside as it is a settled legal position that before addressing the issue on merits, it is necessary to first address the jurisdictional issues. In the eventuality the jurisdictional grounds are decided agai....