Home › Tax Laws › Ventura Textiles Ltd v. CIT (2020) (2020) 426 ITR 478 / 315 CTR 729 /190 DTR 165 / 274 Taxman 144 ( Bom) (HC) www.itatonline .org

Ventura Textiles Ltd v. CIT (2020) (2020) 426 ITR 478 / 315 CTR 729 /190 DTR 165 / 274 Taxman 144 ( Bom) (HC) www.itatonline .org

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 ]

High court held that question of law which was not raised before the Tribunal can be raised before the High Court. Non striking of relevant portion of the penalty notice whether penalty cab be levied or not being question of law , the high Court entertained the question of law raised by the assessee .  (Referred CIT v Jhabua Power ltd (2013) 37 taxmann.com 162 / 217 Taxman 399 (SC) , Ashis Estates & Properties (P) Ltd v CIT ( 2018) 96 taxmann.com 305 /257 Taxman 585 (Bom) (HC)(  ITA NO 958 of 2017b dt 12-06 2020 (AY.2003 -04)