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Commissioner Of Income Tax ... vs Shri Prashan Pathak on 12 January, 2015 cites

Gaya Prasad Pathak vs Assistant Commissioner Of Income Tax ... on 12 February, 2007

As the first question of law involved in the matter with regard to jurisdiction of the Appellate Tribunal to interfere into an authorization issued under Section 132-A has already been dealt with and decided in the case of Gaya Prasad Pathak (supra), we have no hesitation in holding and answering the issue No. 1 in favour of the revenue for the same grounds and reasons which have already been considered and decided by this Court in the case of Gaya Prasad Pathak (supra). Accordingly, the answer of question No. 1 by holding that the Tribunal had no jurisdiction or authority to interfere with and quash a warrant of authorization issued under Section 132- A of the Income Tax Act for the simple reasons that an requisition issued under Section 132-A is not a proceeding for the assessment and is, therefore, beyond the jurisdiction of Tribunal while considering the question of assessment. Once issue No. 1 which was dealt with by the Tribunal is answered in favour of the department the second question need not be answered now as it has not been gone into by the Tribunal after answering the issue No. 1 in favour of the assessee.
Madhya Pradesh High Court Cites 46 - Cited by 9 - D Misra - Full Document
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