1999 (10) TMI 28

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....-tax Appellate Tribunal, Delhi Bench "A", Delhi, has referred the following question for the opinion of this court : "Whether, the Tribunal was in law justified in setting aside the order under section 25(2) passed by the Commissioner of Wealth-tax on the ground that it lacked jurisdiction at the time of issue of the notices under section 25(2) ?" The aforesaid question is stated to arise ou....

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....th-tax Officer himself had passed the order under section 35 of the Act rectifying the assessment and disallowing the said liability. The assessee appealed to the Appellate Assistant Commissioner of Wealth-tax against the Assessing Officer's order under section 35 of the Act and the said appellate authority by order dated January 21, 1976, set aside the order of rectification on the ground that th....

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....ore, it could not be said to be erroneous and prejudicial to the interest of the Revenue. From the order of the Commissioner we find that there is specific mention therein that a notice dated January 24, 1976, was given to provide an opportunity of hearing to the assessee. This was the notice given after the Appellate Assistant Commissioner had already set aside the rectification order by his o....

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....ustified in setting aside the order under section 25(2) passed by the Commissioner of Wealth-tax on the ground that it lacked jurisdiction ?" But the Tribunal has not projected this aspect of the controversy in the question that has been referred by it. The notice under section 25 is not a jurisdictional notice. It is only intended to provide an opportunity of hearing to the assessee if the ord....