2004 (7) TMI 662

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..... r contention that the petitioner being assessed at Delhi, could not be subjected to the jurisdiction under section 147 or 148 of the Income-tax Act by the assessing authority at Lucknow. He asserts that this information was given to the Assessing Officer but the Assessing Officer, instead of referring the matter to the Chief Commissioner for deciding the question of jurisdiction, has proceeded to make the final assessment in respect of assessment year 1996-97 and that he has also issued notice with respect to assessment year 1997-98 and intends to issue notices for other assessment years also. 3. Sri D.D. Chopra, appearing for the Income-tax Department, in response to the aforesaid arguments, submits that the assessee, namely, the petiti .....

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..... he notice of the assessing authority, though according to the respondent at a belated stage, which fact is being disputed by the petitioner s counsel, the fact remains that during the course of assessment proceedings, the assessing authority was made well aware that the petitioner was assessed in Delhi and in view of section 124(2) of the Income-tax Act, the assessing authority ought to have referred the matter to the Chief Commissioner, Income-tax for deciding the issue of jurisdiction. 7. The assessment order of the assessment year 1996-97 very clearly indicates in para 5 that plea of jurisdiction of the assessing authority has been specifically taken and urged before him, which has been repelled by saying that objection regarding juri .....

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..... etitioner at this stage submits that in case, the question of jurisdiction is decided against the petitioner, she may be given liberty to approach the Court for challenging the said order. It need not be said that if any party is aggrieved by an order passed by the income-tax authority, he/she is at liberty to approach appropriate forum as prescribed under law, for which no specific liberty need to given. 12. We would like to clarify that we have not adjudicated upon the validity of the notice under section 147 on other grounds which might have been raised in the writ petition and which have been urged before us. The question is left open and the petitioner is at liberty to challenge the same as and when the occasion arises. With the .....

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