9911796707
TMI Blog1985 (1) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... in order of decide them by a common order. 2. Shri M. L. Dhawan, advocate, ld. authorities counsel of the appellants, has after stating two relevant facts, contended that the assessments made by the ITO, E-Ward, Ghaziabad on 17th March, 1983 for the asst. yr. 1970-71 were invalid being without jurisdiction. According to him, action under s. 148 taken by the ITO,Ghaziabadwas bad in law in as muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AAC had not justification in not declaring them so and in merely setting aside the assessments with a direction that these may be recompleted by the ITO, New Delhi to whom the files may be transferred by the ITO, Ghaziabad. 3. On the other hand, Shri G. L. Marwah, ld. departmental representative has contended that the objection to the jurisdiction had not been made in time and that in any case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by a notice under s. 148. The scrutiny of the records of the two assessees shows that even though the ITO had prepared notices under s. 148 onthe 30th March, 1979these had not been served on the assessees tillthe 9th Feb., 1983. The appellants had objected to the jurisdiction of the ITO,Ghaziabadby their registered letter dt.22nd Feb., 1983. In other words, the jurisdiction of the ITO had been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assumed the proceedings are rendered ab initio void. The ld. departmental representative is also not correct in saying that the question of jurisdiction could not be challenged before the AAC. According to us, the assessment framed under s. 147/148 could be challenged in all regards as per provisions contained in s. 246(e) of the It Act, 1961. 5. Being of the above view, we would uphold the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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