9911796707
|
Home
Issues involved:
The issue involves the transfer of a case from one district to another district without proper notice to the parties, as per Section 260-A of the Income-tax Act, 1961. Summary: Issue 1: Transfer of case without proper notice The appellant, a firm engaged in Sarrafa and Money-lending business, was assessed for the Assessment Year 1997-98. The case was transferred from Lalitpur to Jhansi by the Commissioner of Income Tax, Agra. The Assessing Officer at Jhansi issued notices under Section 143(2) and 142(1) of the Act, and after due process, an assessment order was passed. The appellant raised objections regarding jurisdiction only before the first appellate authority and the Tribunal, which were rejected. The Court held that as per sub-section (3) of Section 124 of the Act, objections regarding jurisdiction should have been raised before the assessing authority initially. Since this was not done, the Tribunal's order was deemed legally sound, and the appeal was dismissed. In conclusion, the Court found that the appellant's failure to raise objections regarding jurisdiction before the assessing authority initially barred them from doing so before the first appellate authority or the Tribunal. Therefore, the Tribunal's decision was upheld, and the appeal was dismissed.
|
