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TMI Blog2023 (1) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Kolkata on the ground of lack of jurisdiction - lack of jurisdiction without considering Sub-section (2) of Section 124 of the Act, 1961 and Sub-Section (3) of 127 HELD THAT:- Following the decision of Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] thus we find that the legal position had been rightly taken note of by the learned tribunal and the assessee cannot be prevented from raising the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R The Court :- This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 16.4.2021 passed by the Income Tax Appellate Tribunal B Bench, Kolkata [Tribunal] in ITA No.2535/Kol/2019 for the assessment year 2011-12 the revenue has raised the following substantial question of law for consideration : 1. Whether the Learned Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The short issue fell for consideration before the learned tribunal was whether the assessing officer did not have jurisdiction to issue notice under section 143[2] on the relevant date. This legal issue was not raised by the assessee at the earliest point of time namely, before the assessing officer nor before the Commissioner of Income Tax [Appeals] and it was raised for the first time befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 321 ITR 328[SC] thus we find that the legal position had been rightly taken note of by the learned tribunal and the assessee cannot be prevented from raising the question of jurisdiction which is an issue which goes to the root of the matte and the learned tribunal had rightly permitted the assessee to canvas the issue and also rightly concluded that the assessment was bad in law. Thus, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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