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TMI Blog2018 (6) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... peal to the Appellate Tribunal against an order passed by the Commissioner (Appeals). At the relevant time, the ITO-44 had jurisdiction over the assessee. The appeal carried by the ACIT-39 to the Appellate Tribunal was dismissed as not competent. The order of the Appellate Tribunal was challenged by the Revenue in this Court. This Court did not interfere with the order of the Tribunal and the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ND THE HON'BLE JUSTICE ABHIJIT GANGOPADHYAY Mr. R.N. Bandyopadhyay, Adv., Mr. Aniket Mitra, Adv., Mr. Aritra Basu, Adv. And Mr. S. Chatterjee, Adv. ORDER A short ground is urged by the assessee in resisting the appeal being taken up on merits. It is not in dispute that pursuant to a CBDT Notification dated July 30, 2002, the Assessing Officer exercising jurisdiction over the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not done by the ITO-44 but such assessment was conducted by the ACIT-39 at a point of time when ACIT-39 lost jurisdiction over the assessee pursuant to the said CBDT Notification of 2002. Since there was a fundamental error, the Appellate Tribunal dismissed the appeal as incompetent since the order of the Assessing Officer who had no jurisdiction to undertake the assessment qua the assessee cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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