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July 2012

Appeal to High Court: Power and scope: Section 260A: Jurisdiction to reassess: Question can be raised for the first time before the High Court.

By K. B. Bhujle
Advocate
Reading Time 1 mins
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29. Appeal to High Court: Power and scope: Section 260A: Jurisdiction to reassess: Question can be raised for the first time before the High Court.
[Mukti Properties P. Ltd. v. CIT, 344 ITR 177 (Cal.)]

The assessee had not raised the issue as regards the jurisdiction to reassess before the Assessing Officer, Commissioner (A) or the Tribunal. For the first time the assessee raised the issue before the High Court in appeal u/s.260A of the Income-tax Act, 1961.

The Calcutta High Court admitted the question and held as under:

“A pure question of law which goes to the very root of the jurisdiction and further initiation of the proceedings can be raised at any stage, even at the stage of appeal to the Supreme Court.”

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