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2010 (10) TMI 699 - KERALA HIGH COURTQuestion of validity of assessment in pursuance of search u/s 132 - Block Assessment - The assessees have not chosen to challenge the validity of assessments on the allegation of the defect or irregularity in the warrant issued either before the Assessing Officer or in the first round of appeals and they have chosen to raise such a contention after remand before the Commissioner of Income-tax (Appeals) for the first time. We are in complete agreement with the finding of the Tri-bunal in their order challenged in I. T. A. No. 76 of 2010 that the Com-missioner of Income-tax (Appeals) has no jurisdiction to entertain such a contention. - Decided against the assessee.
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