TMI Blog1986 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, 1985, should be returned forthwith to the respondent herein. The learned judge undoubtedly directed return of the will on the respondent furnishing an undertaking that he will produce the original will as and when he is called upon to do so and getting a Xerox copy of the will on record. But he has made certain observations, which appears to us to be unnecessary, with regard to the jurisdiction ofthe Income-tax Officer to go into the question of the truth or genuineness of the will. These observations are as follows : " In so far as the Income-tax Department, has no jurisdiction to decide the truth or genuineness of the will, I see no justification for the retention of the will." Learned counsel appearing on behalf of the Revenue has m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in agreement with the view taken by the learned judge. The authorities functioning under the Income-tax Act are authorities exercising statutory and investigative jurisdiction. As pointed out by the Division Bench of this court in V. Datchinamurthy v .Asst. Director of Inspection (Intelligence), I. T. Dept. [1984] 149 ITR 341, the Income-tax Officer is, within the limits assigned to him tinder the Act a Tribunal of exclusive jurisdiction for the purpose of assessment to income-tax and that any proceedings or adjudication on an issue in a civil litigation between the taxpayer and an adversary of his, is not binding ill any proceedings for assessment. The Division Bench has referred to the decision of the Supreme Court in Chhatrasinhji Kesari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may not bind some other body or person qua the assessee." An authority of limited jurisdiction is entitled to decide any question that arises before it for the purposes of exercise of the jurisdiction vested only by law. Consequently, where an assessee or a party before the Income-tax Officer or other authorities under the Act relies in support of his claim on a will or for the matter of that on any other document, it is not obligatory on the authorities to accept these documents without any enquiry. The authorities are bound to go into the question as to whether they should act upon the document produced before them. This will necessarily imply an enquiry into the genuineness or otherwise of the document, if necessary. If a doubt arises as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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