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TMI Blog2019 (1) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Mysuru City Municipal Corporation in respect of her immovable properties owned by her. Therefore, the case was reopened under Section-147 of Income-tax Act and notices were issued, after obtaining necessary approval. 2. Thereafter, the assessee filed the return of income on 29.03.2006 declaring the total income of Rs. 16,000/-. Subsequently, Notice under Sections-143(2) and 142(1) were issued calling for certain information. In response, Sri.T.N.Ramadas, ITP appeared on behalf of the assessee. He assessed the total income at Rs. 1,35,08,339/-. 3. Aggrieved by the same, an appeal was filed before the Commissioner of Income Tax (Appeals). The appeal was dismissed. Thereafter, an appeal was filed before the Tribunal. The Tribunal rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the order of the Tribunal without setting out the reasons for its conclusion but in a bald single sentence order disposes of the same such an order is valid in the eye of law? 4. The learned counsel for the appellant submits that only two substantial questions of law would arise for consideration. Hence, the substantial questions of law are reframed and the appeals are heard so far as these two questions are concerned, namely: (i) Whether the order of a quasi judicial authority in law like the Tribunal is sustainable as valid even when it does not consider at all, all the grounds taken before it and whereof detailed arguments with written submissions are filed before it? (ii) Whether the question of assumption of jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to assumption of jurisdiction under Section-147 of Income-tax Act is concerned, hereto we are of the view that the Tribunal did not consider the plea of the assessee with regard to the jurisdiction under Section-147 of the Income-tax Act. Hence, this question also requires to be considered by the Tribunal. The failure of the Tribunal to consider the question of jurisdiction has therefore led to miscarriage of justice. 7. Under these circumstances, both the questions of law are held in favour of the assessee and against the Revenue, by holding that the order of the Tribunal is unsustainable, since it did not consider the grounds urged before it and has committed an error in not considering the contention of the assessee with regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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