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2022 (3) TMI 1247 - HC - Income TaxValidity of assessment - notice under Section 143(2) of the Act was not issued within the period of limitation - failure or delay in issuing the statutory notice required to be issued under Section 143(2) - HELD THAT:- As on the basis of admitted fact that notice under Section 143(2) of the Act was not issued within the period of six months prescribed for the purpose, jurisdiction assumed by the Assessing Officer under Section 143(3) of the Act was assumed erroneously. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal - See KANWAR SINGH SAINI [2011 (9) TMI 960 - SUPREME COURT] and MAVANY BROTHERS [2015 (10) TMI 1093 - BOMBAY HIGH COURT] - no substantial question of law.
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