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TMI Blog2014 (11) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Ramaiah Reddy (2010 (9) TMI 862 - KARNATAKA HIGH COURT) on which the assessee has placed reliance upon. All the subordinate courts and authorities are bound by the decision of the jurisdictional High Court and has to follow the same in its letter and spirit. We deem it fit and proper and remand the appeals for all the assessment years back to the file of the CIT(A) for proper adjudication of the additional ground of appeal relating to the validity of the jurisdiction u/s 153A as well as the existence of conditions for issuance of warrant u/s 132A of the Act. The other grounds of appeal raised by the assessee with regard to the merits of the disallowance of the addition made by the AO and as confirmed by the CIT(A) are not ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AO) on the said additional ground of appeal along with other grounds of appeal raised by the assessee. He submitted that the AO had submitted the remand report without making any comments on the facts stated by the assessee as regards non-existence of grounds for issuance of warrant. Thus, according to him, by remaining silent, the AO has accepted the contentions raised by the assessee with regard to the grounds not existing for issuance of warrant of search. He submitted that the CIT(A), in spite of the above silence of the AO, has rejected the assessee s contention by placing reliance upon the decision of the Hon ble Chattisgarh High Court in the case of Triloksingh without referring to the decision of the jurisdictional High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance upon. All the subordinate courts and authorities are bound by the decision of the jurisdictional High Court and has to follow the same in its letter and spirit. In view of the same, we deem it fit and proper and remand the appeals for all the assessment years back to the file of the CIT(A) for proper adjudication of the additional ground of appeal relating to the validity of the jurisdiction u/s 153A as well as the existence of conditions for issuance of warrant u/s 132A of the Act. The other grounds of appeal raised by the assessee with regard to the merits of the disallowance of the addition made by the AO and as confirmed by the CIT(A) , are not adjudicated at this stage and the assessee shall be at liberty to agitate the same in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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