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SANJIV JAIN versus THE COMMISSIONER OF INCOME TAX, PANCHKUL

High Court of Punjab and Haryana, Chandigarh

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Sanjiv Jain v. The Commissioner of Income Tax, Panchkul - ITA-61-2005 [2007] RD-P&H 178 (9 January 2007)

I.T.A Nos.61 to 72 of 2005 ::1::

1. I.T.A No.61 of 2005(O&M) Sanjiv Jain vs The Commissioner of Income Tax, Panchkula

2. I.T.A No.62 of 2005(O&M) Jyotesh Kumar Jain vs The Commissioner of Income Tax & another

3. I.T.A No.63 of 2005(O&M) Shri Suman Jain vs The Commissioner of Income Tax & another

4. I.T.A No.64 of 2005 Padma Rani vs The Commissioner of Income Tax, Panchkula

5. I.T.A No.65 of 2005(O&M) Smt. Padma Rani Jain vs The Commissioner of Income Tax & another

6. I.T.A No.66 of 2005(O&M) Keshav Chandra Jain vs The Commissioner of Income Tax & another

7. I.T.A No.67 of 2005 Shri Suman Jain vs The Commissioner of Income Tax & another

8. I.T.A No.68 of 2005 Shri Sandeep Jain vs The Commissioner of Income Tax & another

9. I.T.A No.69 of 2005(O&M) Sandeep Jain vs The Commissioner of Income Tax & another

10. I.T.A No.70 of 2005 M/S Keshav Chander & Sons vs The Commissioner of Income Tax & Another

11. I.T.A No.71 of 2005 Sh.Jyotesh Kumar Jain vs The Commissioner of Income Tax & another.

I.T.A Nos.61 to 72 of 2005 ::2::

12. I.T.A No.72 of 2005 Shri Sanjiv Jain another vs The Commissioner of Income Tax & another.

*****

Present : Mr.Sanjay Bansal, Advocate,

for the appellant.

Mr.Yogesh Putney, Advocate,

for the respondent.

*****

This order shall dispose of I.T.A Nos.61 to 72 of 2005, as these appeals involve similar facts and question of law.

These appeals have been filed by the assessees, praying for setting aside the order, passed by the Income Tax Appellate Tribunal, Chandigarh Bench, dated 21.6.2004. It is contended that though the Income Tax Appellate Tribunal noticed that the main basis for the impugned additions is a memorandum of distribution of assets, got approved from Raj Madan and Narender Kumar Jain, no opportunity was granted to the assessee to cross-examine these persons. The Tribunal also noticed that Satpal Grover, who produced the memorandum of distribution of assets, was neither examined by the Assessing Officer nor tendered for cross-examination by the assessees. It is further contended that on the basis of the aforementioned facts, the Tribunal restored the impugned additions to the file of the Assessing Officer to redecide the same, after allowing reasonable opportunity to the assessees to cross-examine Narender Kumar Jain, Raj Madan and Sat Pal Grover. It is argued that though the assessment was restored to the file of the Assessing Officer, the Tribunal upheld the assumption of jurisdiction by the Assessing Officer and, I.T.A Nos.61 to 72 of 2005 ::3::

thus, the appellant is hampered in his defence and is unable to impugn the assumption of jurisdiction by the Assessing Officer.

We have heard learned counsel for the appellants and perused the paper book.

Though the Tribunal set aside the assessment and restored the same to the file of the Assessing Officer, it upheld the assumption of jurisdiction by the Assessing Officer. It also transpires that during the pendency of the present proceedings, a fresh assessment order was passed and the entire dispute is pending adjudication before the Tribunal.

Consequently, we direct that in view of the inconsistency, as noticed in the impugned order, the appellants would be at liberty to raise all such issues relating to jurisdiction, as may be available to them, in the pending proceedings.

The appeals are allowed in the aforementioned terms.

( VIJENDER JAIN )

CHIEF JUSTICE

( RAJIVE BHALLA )

January 12, 2007. JUDGE

`kk'


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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