1979 (12) TMI 95

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.... in imposing penalty inasmuch as he had lost the right of imposing penalty on the amendment of s. 274(2). The order passed is thus without jurisdiction and hence unsustainable". The Depl. Rep. was given a copy of the same and after hearing both the parties, the additional ground has been admitted. 2. We will first dispose of the additional ground and thereafter, if need be, go to the facts. ....

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.... order in the absence of jurisdiction, the grievance was caused to the assessee and the same could be agitated before the Tribunal. 3. After hearing both the parties, we are of the view that the addl. ground has to be allowed. An authority must assume jurisdiction in accordance with law and also exercise the same within the four corners of law. If the assumption of jurisdiction is in accordance....

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.... Lordships of Allahabad High Court in CIT vs. Om Sons (1) wherein the facts were as follows: "The Allahabad High Court is committed to the view that a Court or Tribunal deciding a matter must not only be possessed of jurisdiction initially but must also be clothed with the power to decide the matter when the final order is made: Kalla Khan vs. Kamrul Nisa (1962) AIR 1039 (All) (FB) and Bilkam v....

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....assessee's case because the facts and the question dealt with were different. Before parting with this appeal, we may mention that the argument of the Deptl. Resp. that the Tribunal was not competent to dispose off the appeal is not acceptable. When authority passes an order under the IT Law and a grievance is caused to the party, the party has a right to have that grievance redressed in accordanc....