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TMI Blog2019 (2) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that the AO does not have jurisdiction to proceed with the assessment and to pass the orders. Such a course was permitted by the Hon’ble High Court in the writ preferred by the assessee. Therefore, it cannot be said that the assessment orders in these years are without jurisdiction or bad under law ab initio. Subsequently, the Hon’ble High Court quashed the order dated 3.4.2013 passed by the ITSC and directed the ITSC to proceed with the matter and consider the applications filed by the assessee on merits, In view of this the impugned assessment orders have become infructuous and now the jurisdiction stands vested in the ITSC. We, therefore, are of the considered opinion that all these appeals against the infructuous orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form No.34B before the AO also informing him about the application to the ITSC for the Asstt. Years 2005- 06 to 2011-12, By order dated 8.2.2013 passed u/s 245D(1) of the Act, the Settlement Commission admitted the settlement application and on 14.2.2013 the ITSC sought the report from the learned CIR u/s 245D(2B) on certain aspects. Learned CIT(A) furnished the report under rule 6 of the ITSC Rules on 18.3.2013 wherein no dispute ws raised regarding the compliance with the requirement of the report by the ITSC in respect of payment of taxes and filing of intimation before the AO. However, learned CIT(A) raised issues on the merits on the basis of appraisal report prepared after search and stated that the assessee had short disclosed the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed on the merits. It is contended by the assessee that they intend to raise an additional ground to the effect that the impugned assessment order passed u/s 143(3) read with Section 153A of the Act is without jurisdiction and bad in law in view of the order dated 9.10.2017 passed by the High Court whereby the High Court quashed the order passed by the ITSC u/s 245D(2C) rejecting the applications of the assessee for settlement of their case for the relevant assessment years. 5. Learned DR filed a copy of the letter dated 29.11.2018 of the Secretary to the ITSC to the effect that subsequent to the rejection of the settlement applications of the assessee, no certified copy of the order dated 9.10.2017 passed by the Hon ble High Court was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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