https://www.taxtmi.com/caselaws?id=13264 The court concluded that the Income-tax Appellate Tribunal (ITAT) lacks jurisdiction to assess the validity of a requisition under section 132A in an appeal under section 254 of the Income-tax Act. The Tribunal's authority does not extend to reviewing the legality of administrative acts like the authorization under section 132A. Consequently, the appeal was dismissed, with the court affirming that any challenge to the requisition's validity should be pursued through a writ petition under article 226 of the Constitution, not in an assessment appeal. The appeal was dismissed without costs. en-us Mon, 12 Feb 2007 00:00:00 +0530 Sat, 03 Feb 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13264 The court concluded that the Income-tax Appellate Tribunal (ITAT) lacks jurisdiction to assess the validity of a requisition under section 132A in an appeal under section 254 of the Income-tax Act. The Tribunal's authority does not extend to reviewing the legality of administrative acts like the authorization under section 132A. Consequently, the appeal was dismissed, with the court affirming that any challenge to the requisition's validity should be pursued through a writ petition under article 226 of the Constitution, not in an assessment appeal. The appeal was dismissed without costs. Case-Laws Income Tax Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13264