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2010 (8) TMI 623 - ITAT, CHENNAIReassessment - Deduction u/s 80HHC - assessee raised issues on jurisdiction, which according to him goes to the root of the entire proceedings - It is now well established that the issue of jurisdiction of the authorities is fundamental and is like the root of the proceedings or matter - In a way that issue is always open to challenge even if the round is second or third. As long as the issue had not reached the finality, it is always open to question or challenge in judicial proceedings - Accordingly the said contention does not give any force to deviate from the view that is being expressed - The appeal will now go before the regular Bench for passing the order in conformity with the view of the majority
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