Badi Ram Choudhary v. Asstt. CIT

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The Tax Publishers2012 TaxPub(DT) 0969 (Raj-HC) : (2013) 355 ITR 0223 : (2012) 247 CTR 0461 : (2012) 067 DTR 0083 INCOME TAX ACT, 1961 --Appeal (Tribunal)--Powers of Tribunal Validity of search--Assessee challenged the legality and correctness of the raid not only before Tribunal but also by filing a writ petition before court which is pending cosndieration. Tribunal did not examine the legality and correctness of the raid conducted under section 132 bnal for deciding the appeal afresh on merits including the question of legality and validity of raid condcuted under section 132. Income Tax Act, 1961 Section 254 Income Tax Act, 1961 Section 132 IN THE RAJASTHAN HIGH COURT AM. SAPRE & NARENDRA KUMAR JAIN, JJ. Badriram Choudhary v. Asstt. CIT IT Appeal No. 161 of 2011 25 July, 2011 Appellant by : Anjay Kothari, Respondent by : K.K. Bissa, JUDGMENT *By The Court* Heard on the question of admission. The appeal is admitted on the following substantial question of law : 'Whether the Tribunal was justified in holding that it cannot examine the legality and correctness of the raid conducted under section 132 of the Act because the very issue is pending before the High Court at the instance of the appellant assessee in Writ Petn. No. 5626 of 2005?' SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2012 TaxPub(DT) 0969 (Raj-HC) : (2013) 355 ITR 0223 : (2012) 247 CTR 0461 : (2012) 067 DTR 0083

INCOME TAX ACT, 1961

--Appeal (Tribunal)--Powers of Tribunal Validity of search--Assessee challenged the legality and correctness of the raid not only before Tribunal but also by filing a writ petition before court which is pending cosndieration. Tribunal did not examine the legality and correctness of the raid conducted under section 132 bnal for deciding the appeal afresh on merits including the question of legality and validity of raid condcuted under section 132.

Income Tax Act, 1961 Section 254

Income Tax Act, 1961 Section 132

IN THE RAJASTHAN HIGH COURT

AM. SAPRE & NARENDRA KUMAR JAIN, JJ.

Badriram Choudhary v. Asstt. CIT

IT Appeal No. 161 of 2011

25 July, 2011

Appellant by : Anjay Kothari,

Respondent by : K.K. Bissa,

JUDGMENT

By The Court

Heard on the question of admission. The appeal is admitted on the following substantial question of law :

'Whether the Tribunal was justified in holding that it cannot examine the legality and correctness of the raid conducted under section 132 of the Act because the very issue is pending before the High Court at the instance of the appellant assessee in Writ Petn. No. 5626 of 2005?'