https://www.taxtmi.com/caselaws?id=344131 The High Court held that the Income-tax Appellate Tribunal had jurisdiction to examine the existence of an order made under section 127 of the Income-tax Act, 1961, despite the presumptive nature of section 124. The Court emphasized that the Tribunal, as an appellate body, could investigate the order's existence, crucial for assessments, even though its legality might not fall within its purview. The Court dismissed the writ petition, ruling that no substantial question of law arose, affirming the Tribunal's competence to review such matters. en-us Fri, 17 Feb 2017 00:00:00 +0530 Fri, 09 Jun 2017 05:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344131 The High Court held that the Income-tax Appellate Tribunal had jurisdiction to examine the existence of an order made under section 127 of the Income-tax Act, 1961, despite the presumptive nature of section 124. The Court emphasized that the Tribunal, as an appellate body, could investigate the order's existence, crucial for assessments, even though its legality might not fall within its purview. The Court dismissed the writ petition, ruling that no substantial question of law arose, affirming the Tribunal's competence to review such matters. Case-Laws Income Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344131