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TMI Blog2008 (9) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... me is non-existent reasons. 3. It was stated that the additional ground sought to be raised is pure legal ground which goes to the root of the validity of the jurisdiction acquired under s. 147/148 of the Act as well as validity of the impugned order. It was also stated that the ground sought to be raised for the first time before the Tribunal could not be raised earlier due to inadvertent mistake. A prayer, therefore, was made to admit the legal ground. 4. We have heard the parties with reference to material on record and written submission dt. 22nd Sept., 2008 placed before us. Briefly the facts are that the reassessment in this case was made on 31st March, 2004 at an income of Rs. 1,53,073 after recording reasons on 31st March, 2003. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment itself is challenged can be urged, before any authority for the first time. If it is found that the ITO has no jurisdiction to make the order of reassessment, it is irrelevant that the jurisdiction of ITO to reassess was not challenged at any of the earlier stage. The assessee shall be entitled to challenge the jurisdiction of the ITO to initiate the reassessment proceedings even though he had not raised earlier before the ITO or in the earlier appeal. The appellate authority has jurisdiction to entertain the ground regarding the jurisdiction to make reassessment in an appeal following remand. This principle is found laid down by the Hon'ble Bombay High Court in the case of Inventors Industrial Corporation Ltd. vs. CIT (1991) 96 CTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008) 298 ITR 22 (MP) and relevant finding at p. 25 of the report are reproduced as under: "In our considered view, therefore, the Tribunal having permitted the assessee to raise four additional grounds treating them to be legal grounds in appeal for the first time, should have set aside the order of the CIT(A) and remanded the case to the CIT(A) for deciding the appeal by the CIT(A) afresh on all the issues including on those four grounds raised by the assessee in the appeal before the Tribunal rather than to decide the same on the merits for the first time by themselves and set aside the order of the CIT(A) as also the assessment order. Had the case been remanded by the Tribunal, the CIT(A) would have been in a position to examine the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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