CIT Vs. RENUKA GOWDA

JUDGEMENT

(1.) The Revenue has preferred this appeal challenging the order dt. 13 -4 -2006 passed by the Income -Tax Appellate Tribunal, which has upheld the order of the Appellate Commissioner where substantial relief was granted to the assessee.

(2.) This appeal came to be admitted to consider the following substantial questions of law on 6 -9 -2007:

(3.) Insofar as the jurisdiction of the First Appellate Authority to entertain the appeal and decide the matter on merits is concerned, the appeal was transferred to the Appellate Authority from Commissioner of Income -Tax -III, Bangalore by the order of Chief Commissioner. Therefore, it cannot be said that the Appellate Authority had no jurisdiction to entertain the appeal. Hence, the said substantial questions of law is answered against the assessee and in favour of the Revenue.