This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
An issue of jurisdiction can be raised at any time even in appeal or execution
Case Law Details
- Case Name
- M/s Mavany Brothers Vs CIT (Bombay High Court at Goa)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1996-97
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Brief- High Court of Bombay at Goa has held in the case of In the case of M/s Mavany Brothers vs. CIT that that it is settled position that conferment of jurisdiction is a legislative function and cannot be conferred by consent of petitioner. An issue of jurisdiction can be raised at any time even in appeal or execution.
Brief fact of the case
The assessee filed its original return of income along with its balance sheet and profit & loss account on 22/09/1997 which was processed u/s 143(1)(a) of the Act. On 13/11/2000, a notice u/s 148 of the Act was issued seeking to re-o...
