2018 (7) TMI 555

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.... Petitioner(s) : Mr. A.N.S. Nadkarni, ASG, Mr. Devashish Bharuka, Adv., Ms. Asha G. Nair, Adv. And Mrs. Anil Katiyar, AOR For the Respondent(s) : None ORDER Delay condoned subject to payment of Rs. 10,000/- as costs to be deposited with Supreme Court Advocates-on-Record Welfare Fund. Leave granted. In the assessment order passed by the Assessing Officer in respect of respondent herein ....

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....as been dismissed by the impugned order on the ground that the Revenue has not challenged order of the ITAT holding that the Commissioner of Income Tax did not have jurisdiction to pass such order under Section 263 of the Act and, therefore, the appeal had been rendered infructuous. It is submitted by the learned ASG that the assessee had taken up the ground of jurisdiction of Commissioner of I....