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TMI Blog2012 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ry on the part of the Tribunal first to go into the jurisdictional aspect and satisfy itself that the said search was valid and legal. It is only then it can go into the correctness of the order of block assessment - C. Ramaiah Reddy Versus Assistant Commissioner of Income-tax (IMV) - the matter is remitted back to the Tribunal for fresh consideration – in favour of assessee. - I T Appeal No. 115 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the power of assessing officer to issue notice under section 158BC and commence block assessment proceedings is automatic on the receipt of the appraisal report without being satisfied that there was a valid search? ( d ) Whether the Tribunal was justified in holding that the appellant had undisclosed income in respect of site purchase on the facts and circumstances of the case?" 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Tribunal was correct in holding that it has no power to look into a validity of a search for the purpose of determining the jurisdiction for making a block assessment under chapter XIB of the Income Tax Act. 5. In fact, this Court had an occasion to consider this question in the case of C. Ramaiah Reddy v. Asstt. CIT [2011] 339 ITR 210 (Kar.). At para 61, it was held as under: "61. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed against the assessment order, the Tribunel is not estopped from going into such question." 6. In fact, the Tribunal followed the judgment of the Special Bench of the Tribunal in the very same case of Ramaiah Reddy, which was reversed by this Court in the said appeal. For the reasons set out in the said order of this Court, where it had been declared that the Tribunal has jurisdiction t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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