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2004 (4) TMI 24 - HC - Income TaxAppeasable order - deduction under section 80-IB - petitioner contend that impugned assessment order passed ITO is per se illegal and without jurisdiction and deserves to be set aside. – held that the impugned assessment order, which is an appealable order cannot be interfered with by this court under article 226 of the Constitution of India - it is made clear that if the statutory authority has jurisdiction to decide a particular question and if the same is decided by the statutory authority, in such a situation even if the order is a wrong order, it cannot be said that the statutory authority had no jurisdiction and the propriety and legality of that wrong decision can be adjudged by the appropriate forum. The question of jurisdiction gets importance only when the statutory authority passes an order, for which he had no jurisdiction, but if he passes a wrong order, it does not mean that he lacks jurisdiction. – petition is treated as not maintainable and hence dismissed
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