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TMI Blog2022 (6) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... he cause (foundation) is removed, the effect (consequent action) ceases. As explained by the Apex Court in Kiran Singh vs. Chaman Paswan [ 1954 (4) TMI 48 - SUPREME COURT] an order passed by an authority without jurisdiction is a nullity, and its invalidity can be challenged whenever and wherever it is sought to be enforced or relied upon. It is this principle, it may be noted, that prevailed with the Tribunal in the cases cited by the assessee, as indeed with the Hon'ble High Court in Keshab Narayanan Banerjee vs. CIT [ 1998 (8) TMI 55 - CALCUTTA HIGH COURT] . It is to be noted that in the present case there was no occasion for the assessees to challenge the assessment proceedings inasmuch as there was acceptance of the returned incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Rs. 50 lacs), clarified to the Assessing Officer (AO) in the reassessment proceedings that they had not sold any land during the relevant year. This was confirmed by the AO, and the assessment concluded accepting the returned income. Subsequent notice/s u/s. 263 was issued on 29/12/2021 on the ground that no enquiry toward the source of investment in land (being at rs. 54.30 lacs, including stamp duty) had been made by the AO in the assessment proceedings, which were accordingly set aside for enquiry in the matter. The assessee s case, as explained by Shri Usrethe, the ld. counsel for the assessee/s, is that the jurisdiction for reopening the assessment having been found not valid, and the proceedings dropped, there was no question of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to object to the reason/s recorded, which the AO is supposed to meet per a speaking order before proceeding further in the matter of assessment. The whole idea is to weed out such without basis cases at the threshold, for which the assesses would otherwise be required to move the Hon ble High Court under it s writ jurisdiction. Considering the assessee s reply before the AO, disclosing the correct facts, as the assessee s objection to the issue of notice u/s. 148(1), the AO was constrained not to proceed ahead with the assessment. It is for this reason that despite Explanation 3 to s. 147, which enables assessment of incomes other than qua which the reassessment proceedings had been initiated, with the law in the matter having been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/04/2019, i.e., 17 days later. A reason to believe escapement of income from tax is a jurisdictional issue, which accordingly the law provides for being recorded (u/s. 148(2)) and, further, approval in certain circumstances by a higher ranking authority (s.151), which approval was thus clearly granted mechanically in the instant case/s, again invalidating it as well as the ensuing proceedings (CIT v. S. Goyanka Lime Chemicals Ltd. [2005] 231 Taxman 73 (MP)). 4.3 Further, true, the instant are revision proceedings, separate and distinct from the reassessment proceedings, which can be said to have attained finality, and which cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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