COMMISSIONER OF INCOME TAX Vs. RAMESH D. PATEL

JUDGEMENT

(1.) These tax appeals are filed by the Revenue calling in question the common judgment of the Income-tax Appellate Tribunal dated September 21, 2012. Since the facts are similar, we may notice them as they arise in Tax Appeal No. 344 of 2013. The following question has been presented for our consideration:

(2.) As is apparent from the question itself, the issue pertains to the validity of the assessment orders passed by the Assessing Officer for different assessment years under section 153A of the Income-tax Act, 1961 ("the Act" for short). The assessee's contention was that he was never subjected to search proceedings and, accordingly, the Assessing Officer had no jurisdiction to pass any order under section 153A of the Act against him. Even when the matter ultimately reached the Tribunal, it allowed the assessee's appeals making the following observations:

(3.) It is this order of the Tribunal which the Revenue has challenged in these appeals.