Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1992 - HC - Income TaxPenalty u/s 271(1)(c) - Whether the entire proceedings for penalty u/s 271(1)(c) are rendered without jurisdiction as it has been commenced,confirmed and upheld on composite ground of “”concealment of income / furnishing of inaccurate particulars”, without particularizing the nature of breach evidencing non-application of mind? - Revenue objects to question no.(ii) being admitted, as he states that this issue was not urged before the Tribunal - HELD THAT:- We are of the view that this is an issue of jurisdiction. Therefore, it could be raised before us as it goes to the root of the dispute. Issue of jurisdiction can be urged at any time i.e. even before the appeal Court for the first time, particularly when it requires no investigation into facts. Thus, we have admitted question no.(ii) for consideration. Registry is directed to communicate a copy of this order to the Tribunal.
|