COMMISSIONER OF WEALTH TAX Vs. SIRI PAUL OSWAL

JUDGEMENT

(1.) THE following questions of law have been referred for the opinion of this Court by the Tribunal, Chandigarh Bench, yrs. 1972 -73 to 1974 -75 :

(2.) THE jurisdiction over the assessee under the Income -tax Act, 1961 (for short, "the IT Act"), was vested in the ITO Act, directed that power conferred on the ITO shall be exercised by the Inspecting Asstt. CIT (Assessment) in respect of cases mentioned in the said order. There was, however, no order passed in respect of jurisdiction of the WTOs, Central Circle (1), Ludhiana, but the IAC (Assessment) passed assessment orders under the WT Act also in respect of the assessee. Since only specific cases could be transferred, no jurisdiction was conferred on the IAC (Assessment) and exercise of jurisdiction under the WT Act by the said officer was illegal. However, the assessee did not raise any objection to the assessment before the AO but raised objection before the appellate authority which was upheld and the Tribunal dismissed the appeal of the Revenue.

(3.) LEARNED counsel for the Revenue submitted that it was not open to the assessee to raise the plea of jurisdiction for the first time in appeal after the assessment as it was not a case of inherent lack of jurisdiction but a case where a particular officer exercised the jurisdiction when both the parties believed that the said officer had the jurisdiction.