2005 (3) TMI 57

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..... hen the issue raised by the assessee relates to the question of jurisdiction then, it is always desirable to decide the said issue prior in point of time as a preliminary issue before embarking upon the merits or demerits of the controversy. It is only when the preliminary issue is held against the assessee, that the assessing authority gets jurisdiction to proceed on the merits of the case - Comm .....

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..... se that an objection to that effect has been raised by the petitioner pointing out the grounds on which notice can be held bad in law. Learned counsel for the petitioner has attempted to support his submissions on the basis of the law laid down by the Full Bench of this court, reported in CIT v. R.S. Banwari Lal [1983] 140 ITR 3 (MP) ; [1982] 10 ITC 221 and again in CIT v. K.L. Rajput [1987] 164 I .....

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..... n raised by the assessee in regard to the validity of the notice. When the issue raised by the assessee relates to the question of jurisdiction then, it is always desirable to decide the said issue prior in point of time as a preliminary issue before embarking upon the merits or demerits of the controversy. It is only when the preliminary issue is held against the assessee, that the assessing auth .....

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