2014 (3) TMI 853

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..... tter remitted to the Tribunal for considering all aspects so that a clear finding as to whether transaction for sale of jewellery was genuine or not in this case – Decided in favour of Revenue. Jurisdiction of the AO to reopen the assessment – Held that:- The assessee’s conduct in not preferring any cross objections when the appeal was being heard precludes it from now contending that it has a .....

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..... A 126/2009) decided on 14.03.2012 and other connected cases to examine the findings in each case and not depend on its previous order in Tejinder Singh decided on 25.07.2008 in IT (SS) A.No.404/Del 2003. In the light of these circumstances and the subsequent order in ITA 371/2009, this Court is of the opinion that the impugned order too requires to be set aside and the matter remitted to the Tribu .....

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..... uct in not preferring any cross objections when the appeal was being heard precludes it from now contending that it has a grievance in respect of the jurisdiction of the Assessing Officer. It was open to the assessee to state that the hearing in the matter ought not to be concluded by the ITAT, in the circumstances of the case, if it felt that the cross objections was necessary for complete adjudi .....

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