https://www.taxtmi.com/caselaws?id=219937 The High Court dismissed the appeals filed by the assessee, highlighting the Tribunal's limited jurisdiction in assessing income and tax under the Income Tax Act. The Court emphasized that the Tribunal cannot decide on the validity of provisions or amendments, including the constitutional validity of retrospective amendments. The Tribunal's scope is confined to resolving disputes between the assessee and the Commissioner as per the Act's provisions, and questions of ultra vires or constitutional validity are beyond its jurisdiction. en-us Fri, 03 Aug 2012 00:00:00 +0530 Fri, 28 Dec 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219937 The High Court dismissed the appeals filed by the assessee, highlighting the Tribunal's limited jurisdiction in assessing income and tax under the Income Tax Act. The Court emphasized that the Tribunal cannot decide on the validity of provisions or amendments, including the constitutional validity of retrospective amendments. The Tribunal's scope is confined to resolving disputes between the assessee and the Commissioner as per the Act's provisions, and questions of ultra vires or constitutional validity are beyond its jurisdiction. Case-Laws Income Tax Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219937