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2010 (4) TMI 796 - AT - Income TaxPower of jurisdiction - Order of CBDT u/s 120 - Held that:- the question of jurisdiction can neither be waived nor compromised and has to be precisely decided - Central Board of Direct Taxes Notification No. 285 of 2006 dated October 10, 2006 was in operation and was not withdrawn and even if the Assessing Officer has concurrent jurisdiction, this notification would not permit the Assessing Officer at Coimbatore to make assessment under section 143(3) as is evident from the above extracted portion of this notification. In our opinion, the assessment orders made by the Assessing Officer in all these cases are ultra vires and beyond the permission granted by the Central Board of Direct Taxes which is binding on him.
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