Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 771 - HC - Income TaxValidity of assessment - Appropriate Stage to raise the issue of Jurisdiction of AO - ITAT remitted the matter for framing the assessment order by the competent officer - HELD THAT:- This court in Fidelity Business Services India (P.) Ltd [2018 (7) TMI 1738 - KARNATAKA HIGH COURT] has held that the words ‘as it thinks fit’ confer wide powers upon the ITAT to pass such orders in the subject matter of appeal. As in Abhishek Jain, the Delhi High Court has held [2018 (6) TMI 211 - DELHI HIGH COURT] as far as territorial or pecuniary jurisdiction are concerned, objection should be taken at the earliest possible opportunity and/or before the settlement of issues and not at the subsequent state. Jurisdiction as to the subject matter is distinct and stands on a different footing Admittedly, assessee has not raised any objection with regard to pecuniary jurisdiction before the AO. In view of the law laid down in Abhishek Jain that any objection with regard to territorial and pecuniary jurisdiction should be taken at the earliest possible opportunity before the settlement of issues and not at a subsequent stage and the interpretation of Section 254 of the Act by this Court, we find no error in the order passed by the ITAT. All questions raised by the appellant in the memorandum of appeal are similar in nature, i.e., assailing the ITAT’s order and remitting the case for framing fresh assessment by the competent officer. The main ground urged is that the AO had no jurisdiction. Appeal dismissed. Questions of law are answered in favour of the Revenue and against the assessee.
|