2022 (6) TMI 1558

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....Sr. AR) ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-33, Mumbai dated 02.01.2019 for the assessment year 2011-12. 2. At the outset, the Ld. AR of the assessee Shri Vinod Kumar Bindal submitted that the assessee is raising the additional grounds of appeal which reads as under: - "1. Th....

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....ing officer was ever given to the assessee by the Assessing Officer. Thus, the same must be quashed. 3. The impugned assessment order is bad in law ab initio, passed without a valid jurisdiction and on facts as the same is based on an information relating to the assessee seized at the time of search in the premises of some other person searched and which w.e.f. 01/06/2015 can only be asse....

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....to the Ld. DR, the assessee has not raised any such objection regarding the jurisdiction of the AO while he participated in the assessment proceedings and therefore, he is debarred from raising the same. Further, according to the Ld. DR since even the legal issues have not been raised before the Ld. CIT(A), the additional grounds of appeal raised for the first time before Tribunal may be remanded ....

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.... there was transfer of jurisdiction? And if so, was there any requirement as per law to pass any written order etc? And if required to pass the order, then who was the competent authority? And whether it was passed as per law etc needs to be carefully examined. The issue raised is mixed question of fact and law, so it would be in the interest of justice for both parties to have the view of the Fir....