TMI Blog2017 (1) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... would come to confer any kind of effectiveness to such proceedings so as to have any legal consequences. Hence, the mere fact that objection was not taken before Assessing Officer will not make the order of assessment final as it has been passed by competent authority. In our view Tribunal has rightly upheld the order of CIT(A) - no substantial question of law - Income Tax Appeal No. 43 of 2015 - - - Dated:- 13-1-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the Appellant : Ghan Shyam Chaudhary For the Respondent : Lalit Shukla ORDER 1. Heard Sri G.S. Chaudhary, learned counsel for appellant and Sri Lalit Shukla, Advocate for respondent. 2. Admittedly order of assessment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d: No acquiescence or consent can give a jurisdiction to a court of limited jurisdiction which it does not possess. 6. In Kiran Singh versus Chaman Paswan AIR 1954 SC 340, the Court said: A defect of jurisdiction strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of parties. 7. In Benarsi Silk Palace Vs. Commr. of Income Tax [1964] 52 ITR 220 (All), this Court held: Jurisdiction could be conferred only by statute and not by consent and acquiescence. Since jurisdiction is conferred upon Income Tax Officer to proceed under Section 34 (1) only if he issues a notice an assessee cannot confer jurisdiction upon him by waiving the requirement of a notice because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nirman Nigam Ltd. Vs. Indure Pvt. Ltd., AIR 1996 SC 1373. 11. In S. Sethuraman Vs. R. Venkataraman and Ors. AIR 2007 SC 2499, Apex Court observed that if jurisdiction cannot be conferred by consent, it cannot clothe the authority to exercise the same in an illegal manner. The above authority has been referred to and relied on by Apex Court recently in Collector, Distt. Gwalior and another Vs. Cine Exhibitors P. Ltd. and another AIR 2012 SC 1239. 12. Hence, the mere fact that objection was not taken before Assessing Officer will not make the order of assessment final as it has been passed by competent authority. In our view Tribunal has rightly upheld the order of CIT(A). 13. In view thereof, we find no substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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