Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 522 - HC - VAT and Sales TaxValidity of impugned order passed - Jurisdiction error - Held that:- there is no dispute with regard to the fact that both the respondents have got concurrent jurisdiction. However, once an order has been passed by the superior officer, the officer, lower in rank, cannot decide the application under Section 27 of the Act with regard to escape turn over. Learned counsel also relied on the judgment of the Allahabad High court in Commissioner of Sales Tax vs. Kumar Brothers [1982 (1) TMI 179 - ALLAHABAD HIGH COURT] and the judgment of the Delhi High Court in Valvoline Cummins Limited vs. Deputy Commissioner of Income Tax and another [2008 (5) TMI 20 - HIGH COURT OF DELHI] - order has been passed by the first respondent, who is admittedly lower in rank to that of the second respondent. Nowhere in the provisions of the Act, it is stated that an officer lower in rank cannot decide the application. The provision to Section 2(5) of the Act makes it very clear that any assessing officer is empowered to make assessment under this Act. - Decided in favour of assessee.
|