TMI Blog1979 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment of s. 274(2). The order passed is thus without jurisdiction and hence unsustainable". The Depl. Rep. was given a copy of the same and after hearing both the parties, the additional ground has been admitted. 2. We will first dispose of the additional ground and thereafter, if need be, go to the facts. It is contended by the ld. Counsel for the assessee that as the penalty order was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same could be agitated before the Tribunal. 3. After hearing both the parties, we are of the view that the addl. ground has to be allowed. An authority must assume jurisdiction in accordance with law and also exercise the same within the four corners of law. If the assumption of jurisdiction is in accordance with law, the assumption may be legal, but if the exercise of the jurisdiction at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: "The Allahabad High Court is committed to the view that a Court or Tribunal deciding a matter must not only be possessed of jurisdiction initially but must also be clothed with the power to decide the matter when the final order is made: Kalla Khan vs. Kamrul Nisa (1962) AIR 1039 (All) (FB) and Bilkam vs. Metha (1952) AIR 1952 All 188 followed. The ITO initiated proceedings for levy of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with this appeal, we may mention that the argument of the Deptl. Resp. that the Tribunal was not competent to dispose off the appeal is not acceptable. When authority passes an order under the IT Law and a grievance is caused to the party, the party has a right to have that grievance redressed in accordance with the provisions of the law. When the IAC exercised jurisdiction, he exercised it un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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