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TMI Blog2010 (10) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. - Decided against the assessee. - ITA NO 1168/09, ITA NO 684/09, ITA NO 76/10, ITA NO 777/09 - - - Dated:- 22-10-2010 - RAMACHANDRAN NAIR C. N., SURENDRA MOHAN K., JJ. Judgment: C. N. Ramachandran Nair J.- 1. Connected appeals, one filed by the assessee and three filed by the Revenue relate to the assessments of relatives and related concerns pursuant to a search made under section 132 and a survey made under section 133A of the Income-tax Act, 1961 (hereinafter called "the Act"). We have heard senior counsel Sri P. K. R. Menon appearing for the Revenue and advocate Sri P. Balakrishnan appearing for the assessees. 2. The facts leading to the controversy are the following. The following business concerns generally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax (Appeals) wherein also the assessees did not contest the validity of the assessments on the ground that search was not conducted in accordance with the provisions of section 132 of the Act or for any defect in the search warrants issued. The Commissioner of Income-tax (Appeals) while considering the appeals did not have any opportunity to consider the validity of assessments on the ground of any omission or mistake or irregularity in the search warrants issued. The only contention raised by all the assessees in first appeals was that assessees were not given sufficient opportunity by the Assessing Officer to raise their objections against the income determined. The Commissioner (Appeals) upheld the claim of the assessees that suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime raised a contention that the assessments were invalid for the reason that the search warrant was issued in the name of "Carbo group of concerns" who are not asses-sees and so much so, the search conducted under section 132 is invalid which affects the validity of assessments. In fact, the appeals were restored to the Commissioner of Income-tax (Appeals) by the Tribunal with a specific direction to consider the assessments on the merits. In other words, the validity of assessments on the ground of alleged irregularity in the search warrant issued under section 132 was not questioned in the first round of appeals which reached the Tribunal. Even though the remand order issued by the Tribunal did not authorise the Commissioner of Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the case of the assessee in I. T. A. No. 76 of 2010 that the autho-risation was to search the office of "M/s. Carbo group of concerns, Carbo House, 40/168, Old Railway Station Road, Cochin- 18" and also the residence of the appellant-assessee Jose Cyriac, Panamkuzhakal House, SRM Road, Cochin-18. On going through the other warrants produced in the court, we notice that in all the warrants issued under section 132 of the Act the place authorised to be searched is the group head office of the business concerns under the control of all the assessees and the residences of the partners named in the warrant. The first question to be considered is in the second round when the appeals were restored to the Commissioner of Income-tax (Appeals) b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d become final and in the remand order the Tribunal neither considered the validity of assessments nor included the same within the scope of remand for the Commissioner of Income-tax (Appeals) to consider the same when the matter reached him for a second round after remand by the Tribunal. We, therefore, uphold the findings of the Tribunal in the order challenged in I. T. A. No. 76 of 2010 that the Commissioner of Income-tax (Appeals) had no jurisdiction to consider the validity of the assessments and he was authorised to consider only the assessment on the merits, i.e., about the income determined in assessment. 6. Even though we have upheld the order of the Tribunal on the lack of jurisdiction of the Commissioner of Income-tax (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerns and the residences of the partners/directors were searched and documents and records were recovered. 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. Further, on the merits also, we find no substance in the allegation of the assessees t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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