2018 (9) TMI 719

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....ts. 3.The grievance of the petitioner before this Court is in two-fold. The first objection raised by the petitioner is against an observation made in the assessment order at paragraph No.5.0, which, according to the petitioner, has prevented the petitioner from exercising the statutory right of appeal against the assessment order. The second objection is on the merits of the assessment. According to the petitioner, the lands referred to in the assessment order is an agricultural land and therefore, the same will fall under the ambit of capital estate and consequently, entitled for an exemption for capital gains. Therefore, the grievance of the petitioner is that instead of treating the lands as agricultural lands, it has to be treate....

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....e case to this Circle on 15.12.2011 based on Board's instruction No.1912 dated 22/11/1993. Before assigning the jurisdiction to this circle, the erstwhile assessing officer vide letter dated 07/12/2011, informed the assessee that the present incumbent in Company Circle I(3), was the investigating authority in his group case and the assessee is not having any right to appeal on this ground, on a later stage. This letter was duly acknowledged by the assessee on 07/12/2011 itself." 8.Perusal of the said observation made by the Assessing Officer would only indicate that according to the Assessing Officer, the petitioner is not entitled to raise the question of jurisdiction. In other words, the order of assessment does not preven....