2023 (1) TMI 1418

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....v. Mr. Soumen Bhattacharyya, Adv. ..for the appellant Mr. J. P. Khaitan, Sr. Adv. Mr. P. Jhunjhunwalla, Adv. ...for the respondent ORDER The Court :- This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 16.4.2021 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata [Tribunal] in ITA No.2535/Kol/2019 for the....

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.... first time before ITAT ? We have heard Mr. Smarajit Roy Chowdhury, learned Advocate for the appellant and Mr. J. P. Khaitan, learned senior Counsel for the respondent. The short issue fell for consideration before the learned tribunal was whether the assessing officer did not have jurisdiction to issue notice under section 143[2] on the relevant date. This legal issue was not raised by the ass....

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....sion in the case of Principal Commissioner vs. Oberoi Hotels Pvt. Ltd. 409 ITR 123 [Cal]. Following the decision of the Hon'ble Supreme Court in ACIT vs. Hotel Blue Moon 321 ITR 328[SC] thus we find that the legal position had been rightly taken note of by the learned tribunal and the assessee cannot be prevented from raising the question of jurisdiction which is an issue which goes to the root....