Jurisdictional Errors in Assessment: Higher Authorities' Role and Petitioner's Obligation to Exhaust Appellate Remedies First.

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....Jurisdiction of AO - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not expected to commit such jurisdictional errors in a routine manner. In these circumstances, review of such orders by the higher authorities are imminent to form an opinion that there is willful or intentional act for commission of such jurisdictional errors, enabling the assesses to get exonerated from the liability. Liability and jurisdictional errors are distinct factors, and therefore, Courts are expected to provide an opportunity to the Department to decide the liability on merits and in accordance with law with reference to the provisions of the Act and Rules and guidelines issued by the Department. - the petitioner is bound to exhaust the statutory appellate remedy - HC....