1983 (4) TMI 107

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....als filed by the assessee in limine. 2. Against the assessment orders passed by the ITO in respect of the asst. yrs. 1966-67 to 1968-69 the assessee filed appeals before the AAC on 30th April, 1981. The AAC took up these appeals for hearing on 12th May, 1982 and found that the income assessed in respect of these assessment years exceeded a sum of Rs. 1 lac for each year and, hence, he had no juri....

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....e other hand, placed reliance on the orders of the AAC. 4. After hearing the ld. representatives of the parties, we are of the opinion that the AAC was certainly not justified in dismissing the appeals in limine. If the had not jurisdiction over these appeals, he should have either returned these appeals to the assessee for being presented to the appropriate appellate authority or he himself shou....