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2023 (3) TMI 928 - HC - Income TaxBest judgment u/s 144 - AO jurisdiction - whether assessing officer is not the jurisdictional officer vested with the authority to pass an order? - HELD THAT:- The order of assessment involves questions of fact and we also find that there is no finding rendered on the issue of jurisdiction which has been raised by the appellant. The above grounds need to be dealt with. Having said that, we are however not inclined to examine the above questions as they would require investigation into facts which is beyond the realm of jurisdiction under Article 226 of the Constitution of India. In this regard, it may be relevant to refer to the judgment of Hon'ble Supreme Court in the case of Authorized Officer, State Bank of Travancore and Another vs Mathew K.C [2018 (2) TMI 25 - SUPREME COURT]. It is open to the appellant to file an appeal within a period of 4 weeks from the date of receipt of a copy of this order.
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