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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the Principal Commissioner of Income Tax, Shillong had jurisdiction to exercise revisional powers under section 263 of the Income-tax Act, 1961 after the CBDT notification allocating exemption cases to the Commissioner of Income-tax (Exemption), Kolkata became effective.
Analysis: The assessee was a charitable trust registered under sections 12A/12AA and fell within the class of exemption cases covered by the CBDT notification issued under section 120 of the Income-tax Act, 1961. On the effective date of the notification, the territorial and subject-matter jurisdiction over such cases in Meghalaya stood transferred to the Commissioner of Income-tax (Exemption), Kolkata. The revisional notice and the order under section 263 were issued thereafter by the Principal Commissioner of Income Tax, Shillong, who no longer had jurisdiction over the assessee's case. An order passed without jurisdiction is a nullity and cannot be sustained.
Conclusion: The revisional order under section 263 was without jurisdiction and was invalid.
Final Conclusion: The assessee's jurisdictional challenge succeeded, the revisional order was set aside, and the appeal stood allowed.
Ratio Decidendi: Once jurisdiction over a class of cases is validly assigned by CBDT notification under section 120 of the Income-tax Act, 1961, a revisional authority lacking such jurisdiction cannot validly exercise power under section 263; any such order is a nullity.
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