S K BAHADUR Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE four appeals pertain to the same assessee and raise common issues and are therefore being disposed of by this common order. When the appellant's appeals before the Income Tax Appellate Tribunal were pending, the appellant's writ petition being W. P. (C) NO. 9262/2006, which had been filed independently, came up for hearing before this Court. On 26. 5. 2006 the appellant was permitted to withdraw the petition with liberty to raise all the relevant questions before the Tribunal and seek redress after the Tribunal decides the case. The exact order passed by this Court on 26. 5. 2006 reads as under :-

(2.) IT is pertinent to point out that the appellant had raised the issue of jurisdiction in the writ petition and had made specific prayers with regard to the assessment proceedings under the Income Tax Act, 1961. It was the contention of the appellant that these proceedings were bad in law for want of jurisdiction. It is, therefore, obvious that when the appellant was granted liberty by this Court to raise all the relevant questions before the Tribunal, those questions included the issues raised by the appellant in the writ petition and, particularly, relating to the question of jurisdiction.

(3.) THEREAFTER the appellant filed an application dated 12. 6. 2006 before the Tribunal for deciding the issue of jurisdiction as a preliminary issue. Unfortunately, the Tribunal has not passed any order on that application and disposed of the appellant's pending appeals without a reference to the pleas raised by the appellant with regard to jurisdiction pursuant to the liberty granted by this Court by virtue of the order dated 26. 5. 2006.