Allahabad H.C : Whether on the facts and circumstances of the case, the I.Tax Appellate Tribunal is legally justified to hold that since there was no jurisdiction order u/s 124 or u/s 127 of the I.T. Act, 1961 conferring jurisdiction over the case to the Joint Commissioner of I.Tax, Varanasi, the assessment order passed by him is a nullity and without jurisdiction.

High Court Of Allahabad CIT, Gorakhpur Vs. All India Children Care & Educational Development Society Assessment Years : 1993-94 To 1995-96 And 1997-98 Section : 124 Prakash Krishna And Manoj Kumar Gupta, Jj. It Appeal No. 89 Of 2003 May 30, 2013 JUDGMENT 1. Present appeal has been filed under Section 260A of the Income Tax…

This content is for Annual members only.
Log In Register