2018 (12) TMI 1267

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....ondent : Sri K.V.Aravind, Advocate JUDGMENT The appellant is an individual and also partner in the business concern Kaypee Exporters. The premises of Kaypee Exporters was subjected to search proceedings under Section 132 of the Income Tax Act. The premises of the appellant was also searched. Several documents and material were recovered during the course of search. The assessing officer init....

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....preferred an appeal. The appeal filed by the Revenue was allowed in part. The appeal filed by the assessee was also allowed in part. Aggrieved by the same, the present appeal is filed in so far as rejection of the grounds filed by the appellant is concerned. 2. By order dated 02.11.2010, the appeal was admitted to consider the following substantial questions of law: (i) Whether the Inc....

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.... substantial questions of law require to be re-framed. Therefore, they have addressed arguments with regard to the same. 4. On hearing learned counsels we are of the considered view that the following substantial questions of law arise for consideration in this appeal: (i) Whether the Tribunal was justified in law in not adjudicating the grounds relating to the question of jurisdiction....

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....equire to be answered in favour of the assessee. The same is disputed by learned counsel for the Revenue. 6. Heard learned counsels. 7. We are of the considered view that the contentions of the learned counsel for the assessee requires to be accepted. Whenever a question of jurisdiction is raised before the authority, the same should be adjudicated. The very power of the authority to cons....