| COURT: | Allahabad High Court |
| CORAM: | Bharati Sapru J, Saumitra Dayal Singh J |
| SECTION(S): | 147, 148, 250, 254 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | jurisdictional issue, Reopening of assessment |
| COUNSEL: | Rakesh Ranjan Agarwal |
| DATE: | March 30, 2017 (Date of pronouncement) |
| DATE: | April 8, 2017 (Date of publication) |
| AY: | 1997-98 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| A question relating to jurisdiction which goes to the root of the matter can always be raised at any stage. Issues relating to initiation of s. 147 proceedings and/or service of notice are questions relating to assumption of jurisdiction. If an issue has not been decided in appeal and has simply been remanded, the same can be raised again notwithstanding with the fact that no further appeal has been preferred (Sun Engineering Works 198 ITR 297 (SC) explained) | |
The principles laid down by the Apex Court in the case of Sun Engineering Works P. Ltd. [1992] 198 ITR 297 (SC) would not apply as the appellant is not claiming any deduction or relief on the taxibility of any item in the reopened assessment proceedings which had not been claimed in the original assessment
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