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2017 (2) TMI 458 - MADHYA PRADESH HIGH COURT

2017 (2) TMI 458 - MADHYA PRADESH HIGH COURT - TMI - Statutory remedy of appeals available - Held that:- Based on the communications that are available on record, even the question with regard to jurisdiction of respondent No.4 or respondent No.5 to conduct the assessment proceedings is a disputed question of fact and, therefore, it cannot be said that it is a case where from the face of the record and on the admitted position, the jurisdiction exercised by the assessing officer can be termed to .....

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. No. 1174 of 2017 - Dated:- 31-1-2017 - Rajendra Menon (ACJ) And Anjuli Palo, JJ. ORDER Rajendra Menon (ACJ) Challenging an order - Annexure-P/1, dated 20.12.2016 passed by the Assessing Officer namely; respondent No.4 in a proceedings held u/s 143(3) of the Income Tax Act for the assessment year 2014-2015, this writ petition has been directly filed before this Court by-passing the statutory remedy of appeals available namely to the Commissioner (Appeals), thereafter to the Income Tax Appellate .....

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ent 4, the entire assessment order being without jurisdiction and by incompetent person, this writ petition can be entertained. 2. That apart, it was tried to be indicated that as the demand made after the assessment is on the higher side, the remedy of appeal is not efficacious. 3. On notice being issued, Shri Sanjay Lal, learned counsel appearing for the respondents appears and points out that after orders were passed on 12.5.2015 as pointed out by the petitioner the matter was re-examined and .....

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