2024 (9) TMI 1632

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..... olkata on the ground of lack of jurisdiction - lack of jurisdiction without considering Sub-section (2) of Section 124 and Sub-Section (3) of 127 - As decided by HC [ 2023 (1) TMI 1418 - CALCUTTA HIGH COURT] 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 .....

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..... lay of 477 days in the filing of the present special leave petition. Accordingly, the application for condonation of delay as well as the special leave petition are dismissed. - HON'BLE MR. JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE SANJAY KUMAR For the Petitioner : Mr. Ragavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Karan Lahiri, Adv. Mr. Kartikeya Asthana, Adv. Mr. Annir .....

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