1992 (12) TMI 63

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....ge that the DCIT(A) erred in his decision and, inter alia, he has erred in entertaining the appeals which did not fall within his jurisdiction. The common ground (No. 3) taken by the revenue reads as under : " The DCIT(A) ought to have considered the fact that (a) the assessee is partner in M/s. Mujawar and Co., wherein search & seizure under section 132 had taken place and the assessments of the firm and the partners were completed under section 143(3) r.w. s. 144A under the directions of DCIT, Belgaum. In view of this, any appeal should lie before the CIT(A) as provided under section 246(2)(c) of the Act and not with the DCIT(A). Hence the DCIT(A) erred in entertaining the appeal in this case which did not fall in his jurisdiction." ....

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....ently supported the same. 5. After due consideration I am of the opinion that the common ground No. 3 taken by the revenue in these appeals is well founded and has great deal of force. Clause (c) of sub-section (2) of section 246 reads as under : "an order of assessment made after the 30th day of September, 1984, on the basis of the directions issued by the Deputy Commissioner under section 144A;" Sub-section (2) of section 246 contains non-obstantive clause, namely, "Notwithstanding anything contained in sub-section (1)" and the sub-section enumerates the various orders, whether made before or after 10th July 1978, which is the appointed day, where the appeal is to be filed to the CIT(A) only. The rationale of this provision is no....