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TMI Blog2010 (8) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal holding that the assessment proceeding for the block period was without jurisdiction is not correct. We, thus, decide the question in favour of the Revenue and against the assessee. As a result thereof, the impugned order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal on merits. - A. K. Sikri And Reva Khetrapal, JJ. For the Petitioner : N. P. Sahini For the Respondent : Santanu Kanngo JUDGMENT A. K. Sikri, J. This appeal was admitted on 2nd Sept., 2009 on the following substantial question of law : Whether the Tribunal, while deleting the additions, was correct in law and on facts in holding that the order of the AO was without jurisdiction th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is preferred and the aforesaid facts would disclose that we are concerned with the issue as to whether the order passed by the concerned AO was without jurisdiction. Insofar as this issue is concerned the following facts may be spelled out : The search was conducted at the premises of father of the assessee. The concerned AO in the case of the father of the assessee was Asstt. CIT, Circle 36(1), New Delhi, whereas the AO having jurisdiction over the assessee was the ITO, Ward 29(1), at the time of the issue of notice under s. 158BD. In the case of the assessee, however, the notice under s. 158BC was issued by the Asstt. CIT, Circle 36(1), New Delhi, who had no jurisdiction over the assessee. 3. Subsequently, the case of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment, whichever is earlier; (b) where he has made no such return, after the expiry of the time allowed by the notice under sub-s. (1) of s. 142 or under s. 148 for the making of the return or by the notice under the first proviso to s. 144 to show cause why the assessment should not be completed to the best of the judgment of the AO, whichever is earlier. 5. Though there is no specific mention of s. 158BD or s. 158BC in cl. (a) of the sub-section, Mr. Sahini submits that in s. 158BC itself, provisions of s. 142(1) are incorporated and because of this, proceedings under s. 158BC shall also be covered. 6. We are in quite agreement with the aforesaid submissions made by the learned counsel for the Revenue. Sub-s. (3) of s. 124 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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