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TMI Blog2017 (2) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is a case where from the face of the record and on the admitted position, the jurisdiction exercised by the assessing officer can be termed to be illegal or without jurisdiction. On the contrary, it is a case where even the jurisdiction available to the assessing officer is in dispute. That being so when a three tire remedy of appeal is available to the petitioner, it is not appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court u/s 260A of the Income Tax Act and the reason for nonavailing the statutory remedy of appeal is explained by contending that under the orders passed by the Joint Commissioner, Income Tax, Range-II, Jabalpur exercising powers u/s 120 on 12.5.2015 with regard to assessment of the assessee in question, jurisdiction has been conferred on the Income Tax Officer Ward 2(1) namely; respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Assistant Commissioner, Income Tax, Circle-2(1), Jabalpur and as respondent No.4 has exercised jurisdiction in accordance with the conferral of jurisdiction as per PAN ordered by the competent Authority, there is no error of jurisdiction. Accordingly, Shri Sanjay Lal submits that the jurisdiction exercised by respondent No.4 is in accordance with the Rules and there is no error in the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in such case and make indulgence when the petitioner can very well ventilate all these grievances before the appellate Authority when the appeals can be filed as indicated herein above. 5. Accordingly, finding no ground to interfere into the matter, the petition stands dismissed with liberty to the petitioner to take recourse to the remedy available of filing the appeal. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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