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2016 (4) TMI 816 - CALCUTTA HIGH COURT

2016 (4) TMI 816 - CALCUTTA HIGH COURT - TMI - Question for adjudication is whether the Authority failed to exercise its jurisdiction in making the intimation. Submissions are to be made and heard on that question along with on the further question as to what is an order under the Income-tax Act, 1961, whether an intimation under Section 245 proposing to take steps, which steps have been taken thereafter, does or does not amount to an order?

List this writ petition on 18.04.2016 - WP .....

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ior Advocate appearing on behalf of the assessee submits the assessee has two grounds of challenge against the impugned intimation. The first ground is the Assistant Commissioner of Income Tax failed to exercise his jurisdiction or power in holding that the said intimation was not an order under the said Act and, therefore, there was no occasion for the authority to interfere. The second ground of challenge is that interest accrued to the assessee as would appear from the said intimation was cal .....

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ssessee was prejudiced by the failure on the part of the authority to exercise jurisdiction vested in it. Hence, Mr. Bagchi submits, interference is warranted. Mr. Nizamuddin, learned Advocate appearing on behalf of the revenue relied on a judgment delivered by learned Single Judge of this Court in the case of Tapan Kumar Mitra vs. CIT reported in (2011) 11 Taxmann.com 104 (Cal) in particular to paragraph 4.1, 6.1, 7.2 and 7.8 therein. He submits Section 264 of the said Act makes it clear that t .....

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