https://www.taxtmi.com/caselaws?id=21694 The High Court of Allahabad dismissed the Revenue's application under section 256(2) of the Income-tax Act, 1961, as no statable question of law arose. The court held that the Income-tax Appellate Tribunal had the authority to allow the assessee to raise a jurisdictional plea for the first time during proceedings. Emphasizing the Tribunal's power under rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963, the court found that the Tribunal provided adequate opportunity for both parties to present arguments on the jurisdictional issue. The court concluded that the application lacked merit, granting costs to the assessee. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 26 Nov 2009 18:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21694 The High Court of Allahabad dismissed the Revenue's application under section 256(2) of the Income-tax Act, 1961, as no statable question of law arose. The court held that the Income-tax Appellate Tribunal had the authority to allow the assessee to raise a jurisdictional plea for the first time during proceedings. Emphasizing the Tribunal's power under rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963, the court found that the Tribunal provided adequate opportunity for both parties to present arguments on the jurisdictional issue. The court concluded that the application lacked merit, granting costs to the assessee. Case-Laws Income Tax Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21694