2017 (1) TMI 1709

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.... For the Respondent : Lalit Shukla ORDER 1. Heard Sri G.S. Chaudhary, learned counsel for appellant and Sri Lalit Shukla, Advocate for respondent. 2. Admittedly order of assessment was passed by an officer who did not have jurisdiction in the matter and this objection was taken in appeal by Assessee before Commissioner of Income Tax (Appeals) [hereinafter referred to as the "CIT(A)"] but ....

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....iction in such case is not a mere irregularity and if that be so, if an authority has no jurisdiction in the matter, same cannot be conferred even by consent of parties. Something which is wholly without jurisdiction, that is nullity in the eyes of law, no principle of law would come to confer any kind of effectiveness to such proceedings so as to have any legal consequences. 5. As early as in ....

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.... upon him by waiving the requirement of a notice because jurisdiction cannot be conferred by consent or acquiescence." 8. In Kali Das Wadhwani & Anr. Vs. Jagjiwan Das and another 1985 (2) ARC 533, this Court observed as under: "It is well settled that a jurisdiction cannot be conferred on a court by consent, acquiescence or waiver where there is none, nor can it be ousted where it is. ....

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....n taken or given by such a Tribunal will be a nullity." 10. In Karnal Improvement Trust Vs. Prakashwanti, (1995) 5 SCC 159, the Supreme Court observed that acquiescence does not confer jurisdiction and an erroneous interpretation equally should not be perpetuated and perpetrated defeating of legislative animation. A similar view has been taken in U.P. Rajkiya Nirman Nigam Ltd. Vs. Indure Pvt. L....