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| COUNSEL: | |
| DATE: | (Date of pronouncement) |
| DATE: | January 30, 2009 (Date of publication) |
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AO directed to decide “jurisdictional issue” as a “preliminary issue” and assesee entitled to challenge the same.
Against the judgement of the High Court, the assessee filed a SLP. In dismissing the SLP it was held:
In view of the assessee submitting copies of the agreements (which had not been submitted earlier before the AO or the High Court) and the law laid down in Management of Express Newspapers vs. Workers AIR 1963 SC 569 that the High Court should ordinarily not embark upon deciding questions of fact which require appreciation of evidence, the question in regard to “the jurisdictional issue” should be decided by the AO as a “preliminary issue” and the assessee shall be entitled to question the decision of the AO on that preliminary issue before the High Court. The question of law “to that extent” remains open.
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