SUDHIR AGARWAL,J. - (1.) Income Tax Appeal (hereinafter referred to as the "ITA") No. 169 of 2009 under Section 260A of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") has been filed by Commissioner of Income Tax (Central), Kanpur (hereinafter referred to as the "Revenue") aggrieved by judgment and order dated 30.06.2009 passed by Income Tax Appellate Tribunal, Lucknow Bench 'A', Lucknow (hereinafter referred to as the "Tribunal") in ITA No. 283/Luc/2009 relating to Assessment Year 2006-07. Tribunal has dismissed appeal preferred by Assessee and confirmed judgment of Commissioner of Income Tax (Appeals) (hereinafter referred to as the "CIT(A)") holding that for Assessment Year under consideration, Assessing Officer (hereinafter referred to as the "AO") has no jurisdiction to pass an order under Section 153A of Act, 1961. In taking above view Tribunal has followed its earlier judgment dated 29.05.2009 passed in ITA No. 232/Luc/2009, relating to Assessment Year 2006-07, which is the subject matter of challenge in ITA No. 168 of 2009.
(2.) In both these appeals three substantial questions of law have been formulated by this Court while admitting same and since they are common hence substantial questions of law formulated in ITA No. 168 of 2009 are hereby quoted as under: "I. Whether on the facts and circumstances of the case, Income Tax Appellate Tribunal was justified in dismissing appeal of Revenue by ignoring the fact that merely quoting a wrong section will not render assessment order ab initio void and that such mention of a wrong section is a defect curable u/s 292 B of I.T. Act , 1961. II. Whether on the facts and circumstances of the case, Income Tax Appellate Tribunal was justified in dismissing appeal of Revenue by holding that assessment order was passed u/s 153 A of Act , ignoring the fact that assessment was completed u/s 143(3)/153A after issuing notice u/s 142(1) of I.T. Act , 1961 in compliance of which assessee furnished return of income for A.Y. 2006-07 without objecting to jurisdiction of Assessing Officer. III. Whether on the facts and circumstances of the case, Income Tax Appellate Tribunal was justified in dismissing appeal of Revenue by ignoring relevant provision of Section 153B(1)(b) where time limit for completion of search assessment for current year i.e. the assessment year relevant for the previous year in which search is conducted, is laid down which clearly shows that the authority to assess or re-assess the total income of current assessment year, is also derived from provisions of Section 153A of the I.T. Act, 1961."
(3.) The facts in brief giving rise to ITA No. 168 of 2009 are as under.;