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TMI Blog2011 (1) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... e becomes an empty formality and the same cannot be entertained. Further, when an order is passed by the Assessing Officer under section 143(3) of the Act, unless and otherwise barred by law, the appellate proceedings are set into motion by virtue of the Act, if one of the party or either party prefers an appeal. Limitations specified under the Act also come into play. In such circumstances, Tribunal is duty bound to adjudicate the case before it assuming jurisdiction. - Further referring the circular no. 7/2003, petition by revenue dismissed. - 1209 (BANG.) OF 2009 - - - Dated:- 7-1-2011 - GEORGE GEORGE K., A. MOHAN ALANKAMONY, JJ. Seshachala for the Applicant. S. Venkatesan for the Respondent. ORDER A. Mohan Alankamony ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4-12-2009. This fact was, inadvertently, not brought to the notice of the Tribunal by both the parties at the time of the earlier hearing [ITA No. 1209/Bang./2009]. In the proceedings under section 153A of the Act, all the issues which were subject-matter of the earlier assessment proceedings under section 143(3) of the Act were also incorporated. The ld. Standing Counsel, Shri Seshachala, prayed that in view of the specific provisions of section 153A of the Act and the related assessment order dated 4-12-2009 which strikes at the root of the issue of jurisdiction with respect to appellate proceedings of the order passed under section 143(3) of the Act dated 12-12-2007. The ld. Standing Counsel, Shri Seshachala, prayed that in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an error which strikes on mere looking and does not need long-drawn-out process of reasoning on points which there may conceivably be two opinions. Such error should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no Court would permit it to remain on record. If the view accepted by the Court in the original judgment is one of the possible views, the case cannot be said to be covered by an error apparent on the face of the record." 5. On the other hand, the ld. AR argued that there is no mistake apparent on the face of the record and there is no reason to correct or modify the order of the Tribunal dated 30-6-2010. Reliance was placed on the decision of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to any assessment year falling within the period of six assessment years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A, as the case may be, shall abate. (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner: Provided that suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 153A of the Act, pursuant to which an assessment order was passed at the time of adjudication by the Tribunal of the order passed under section 143(3)/250 of the Act. However now a peculiar situation has arisen due to the existence of two live orders - (i) under section 143(3) and the other (ii) under section 153A of the Act - on the assessee on the same issue and with respect to the same assessment year. Since section 153A is provided with the clause "Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 " there can be legal sanity only for the order passed under section 153A of the Act. In regard to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under section 143(3) of the Act cannot be acted upon in view of search dated 17-1-2008 and the order dated 4-12-2009 passed under section 153A of the Act." If the above plea of the Revenue is accepted, the CIT(A)'s order which is in favour of assessee is untouched. For this reason also, this Miscellaneous Petition filed by the revenue becomes an empty formality and the same cannot be entertained. Further, when an order is passed by the Assessing Officer under section 143(3) of the Act, unless and otherwise barred by law, the appellate proceedings are set into motion by virtue of the Act, if one of the party or either party prefers an appeal. Limitations specified under the Act also come into play. In such circumstances, Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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