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2018 (12) TMI 1267 - HC - Income TaxTribunal not adjudicating the grounds relating to the question of jurisdiction as raised by the assessee - Held that:- Whenever a question of jurisdiction is raised before the authority, the same should be adjudicated. The very power of the authority to consider the plea of the assessee is called in question. Whether it is to be accepted or not is completely within the jurisdiction of the authority. However, the question of jurisdiction should necessarily be answered by the authority which has not been done. Therefore, the first substantial question of law is answered in favour of the assesee by holding that the Tribunal was not justified in passing the impugned order without adjudicating the ground relating to jurisdiction. Addition in respect of KGF property - Tribunal not recording any reasons for passing the said order with regard to modifying the addition - Held that:- Tribunal has not given any reasons for recording such a finding. Any conclusion to be recorded by the authority should stand preceded by reasons. In the absence of recording any reasons, the order becomes unsustainable
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