1985 (1) TMI 132

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....bsp;         Since these two appeals by Ramesh Chand and Naresh Chand partners of Rama Talkies, Dadri raise identical contentions, we would, for the sake of brevity and convenience, consolidate them in order of decide them by a common order. 2. Shri M. L. Dhawan, advocate, ld. authorities counsel of the appellants, has after stating two relevant facts,....

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....t getting the question of jurisdiction settled by the CIT. In conclusion, Shri Dhawan submits that the assessment having been made by an ITO who did not have the jurisdiction over the assessees, the assessments were null and void and that the AAC had not justification in not declaring them so and in merely setting aside the assessments with a direction that these may be recompleted by the ITO, New....

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....lso incompetent. 4. The provisions of sub-s. (5) of s. 124 provide that jurisdiction of an ITO can be called in question within a period of one month from the date on which return under s. 139(1) is filled or before the expiry to time allowed by a notice under s. 148. The scrutiny of the records of the two assessees shows that even though the ITO had prepared notices under s. 148 onthe 30th Mar....

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....e ld. departmental representative that there was no initial invalidity attached to the assessments made would not be acceptable as the question of jurisdiction is fundamental to the validity of any proceedings and if any jurisdiction is wrongly assumed the proceedings are rendered ab initio void. The ld. departmental representative is also not correct in saying that the question of jurisdiction co....