Dismissing the appeal of the Revenue the Court held that the  notice under section 21 of the Act was issued and signed by the Assistant Commissioner. As a consequence, the notice being without jurisdiction, all the proceedings subsequent thereto were without authority of law. They were not valid.

It is the settled position of law that the principle of waiver cannot be invoked so as to confer jurisdiction. (AY.1991-92 to 1994-95, 1997-98, 1998-99)