S. 260A : Appeal – High Court – Question of law – can be entertained by the High Court on the issue of jurisdiction even if the same was not raised before the Tribunal- The question relating to non-striking off of the inapplicable portion in the s. 271(1)(c) show-cause notice goes to the root of the lis & is a jurisdictional issue . [ S.271(1) (c ) 274 ]
Ventura Textiles Ltd v. CIT (2020) (2020) 426 ITR 478 / 315 CTR 729 /190 DTR 165 / 274 Taxman 144 ( Bom) (HC) www.itatonline .org