9911796707
TMI Blog2005 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer for fresh decision on the same issue – Revenue’s appeal is allowed – Order passed by the Tribunal is set aside and the case is remanded to it for fresh adjudication of the appeal filed by the assessee. - - - - - Dated:- 8-2-2005 - Judge(s) : G. S. SINGHVI., VINEY MITTAL. JUDGMENT The judgment of the court was delivered by G.S. Singhvi J.- In this appeal filed under section 260A of the Income-tax Act, 1961 (for short, "the Act"), the appellant has prayed for determination of the following question of law: "Whether under the facts and circumstances of the case, the Tribunal is justified in setting aside the assessment order with a direction also to decide the issue of jurisdiction under section 124 and to pass an order in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the case to the Assessing Officer to record a finding on the issue of jurisdiction. Paragraph 7 of that order, reads as under: "The other question relating to territorial jurisdiction was important. If the Assessing Officer did not have territorial jurisdiction then his order is bad in law. So this question goes into the root of the matter. The learned Departmental Representative submitted that the above question was also not material as the Assessing Officer had the jurisdiction to make assessment. We are unable to agree. When a question of jurisdiction is raised, it has to be resolved in accordance with law and a proper finding has to be recorded. The Revenue authorities are to take into account the provisions of section 124 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to call in question the jurisdiction of an Assessing Officer after the expiry of time allowed by the notice under sub-section (1) of section 142 of the Income-tax Act. As already stated supra, notice under section 142(1) was issued in this case on February 25,1993, requiring the assessee to file the return by March 15, 1993. However, the return was filed on March 1, 1993, in pursuance of the above notice and so at the most, the jurisdiction could have been called into question up to March 15, 1993. After March 15, 1993, absolutely, the assessee is not at all entitled to call into question the issue of jurisdiction. From the above, it is abundantly clear that the correct jurisdiction vests with the undersigned and as the main object of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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