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2015 (2) TMI 773 - HC - Income TaxRevision u/s 263 - assessee has filed the return for the assessment year under consideration, at Satna (MP), while jurisdictional order was lying with the Central Circle, Allahabad. - Held that:- In the earlier years, the returns were filed at Allahabad or Banda. But there was no occasion to file the return at Satna (MP). The process were without proper jurisdiction and it has no value. When it is so, then we uphold the order passed by the CIT(A) under Section 263 of the Act. The same is hereby sustained alongwith the reasons mentioned therein. The impugned order passed by the Tribunal is hereby set aside. Decided against the assessee.
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