INCOME TAX OFFICER Vs. JAYARAMAN K

JUDGEMENT

(1.) ON notice of motion, this appeal comes up for admission today. Mr. B. Shanthakumar appear for the respondent. Heard both sides. Appeal admitted.

(2.) THIS appeal filed by the revenue is to challenge the correctness of certain statement of law made by the learned single judge in his order under appeal.

(3.) AN authority of limited jurisdiction is entitled to decide any question that arises before it for the purposes of exercise of the jurisdiction vested only by law. Consequently, where an assessee or a party before the Income-tax Officer or other authorities under the Act relies in support of his claim on a will or for the matter of that on any other document, it is not obligatory on the authorities to accept these documents without any enquiry. The authorities are bound to go into the question as to whether they should act upon the document produced before them. This will necessarily imply an enquiry into the genuineness or otherwise of the document, if necessary. If a doubt arises as to the validity or the genuineness of a document filed, for the limited purpose of a proceeding before the authority under the Income-tax Act, such authorities are bound to go into the question of genuineness and validity. We must, therefore, hold that the observations made by the learned judge ousting the jurisdiction of the Income-tax Department to go into the truth or otherwise of the genuineness of the will are not justified. It is, of course, open to the assessee to challenge the view of the authorities with regard to the genuineness of a document, if the authorities come to a contrary conclusion in manner permissible under the provisions of Income-tax Act.