2015 (9) TMI 803

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant, however, has no objection to the matter being remanded to the Tribunal for deciding the first substantial question of law.In view of the fact that we are not adjudicating this case on merits and remanding the matter to the Tribunal, we are not inclined to enter into the merits of the third substantial question of law, which is left open to the assessee to challenge the same in case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llate Tribunal in Law ought to have looked into all the aspects of the search and satisfied that there was a valid search in terms of Section 132 of the Income-Tax Act on the appellant for assumption of jurisdiction by the Assessing Officer under Chapter XIV-B of the Income Tax Act, 1961? ii. Whether on the facts and circumstances of the case the Appellate Tribunal erred in law in not conside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Assistant Commissioner of Income Tax reported in (2011) 244 CTR 126. 5. Learned counsel for the appellant, however, has no objection to the matter being remanded to the Tribunal for deciding the first substantial question of law. It is, however, submitted that the second substantial question of law, though raised before the Tribunal, has not been decided as it has been stated in paragraph 2.1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X