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2005 (3) TMI 57 - MADHYA PRADESH HIGH COURTPetitioner seeks to challenge the issuance of notice under section 263 - it is the duty of the Commissioner, i.e.., the issuing authority of the impugned notice to decide the preliminary objection raised by the assessee in regard to the validity of the notice - When the issue raised by the assessee relates to the question of jurisdiction then, it is always desirable to decide the said issue prior in point of time as a preliminary issue before embarking upon the merits or demerits of the controversy. It is only when the preliminary issue is held against the assessee, that the assessing authority gets jurisdiction to proceed on the merits of the case - Commissioner, i.e., the respondent herein is directed to decide the preliminary objection raised by the petitioner in his objection, about the legality of the notice impugned in this petition
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