9911796707
TMI Blog2018 (9) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the petitioner from raising such ground, if the same is available to him in accordance with law. Needless to say that if any such ground is raised, it is open to the Revenue to oppose such ground before the Appellate Authority, who in turn, will decide the question of jurisdiction as well. Therefore, we do not think that the petitioner's apprehension is well founded in respect of filing an appeal before the Appellate Authority. This Court is of the view that the petitioner is entitled to file appeal against the impugned order of assessment before the Appellate Authority. With regard to the classification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital estate and consequently, entitled for an exemption for capital gains. Therefore, the grievance of the petitioner is that instead of treating the lands as agricultural lands, it has to be treated as non-agricultural one for arriving at the quantum of tax payable by the petitioner. 4.Learned counsel for the petitioner reiterated the above contentions and thus, submitted that the impugned order of assessment is liable to be interfered with. 5.On the other hand, the learned counsel appearing for the respondents submitted that right of appeal available to the petitioner is not taken away and on the other hand, the observation made at paragraph No.5.0 of the order is only to the effect that the petitioner is not entitled to raise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer would only indicate that according to the Assessing Officer, the petitioner is not entitled to raise the question of jurisdiction. In other words, the order of assessment does not prevent the petitioner from filing any appeal as such before the competent Appellate Authority. Even though the Assessing Officer may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the petitioner from raising such ground, if the same is available to him in accordance with law. Needless to say that if any such ground is raised, it is open to the Revenue to oppose such ground before the Appellate Authority, who in turn, will decide the question of jurisdiction as well. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
