Itta/584/2014 Of Mr. Habib Mohammed v. Deputy Commissioner Of Income Tax

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.584 of 2014 DATED:25.9.2014 Between:Mr. Habib Mohammed,Hyderabad. And … Appellant The Deputy Commissioner of Income Tax,Hyderabad. ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.584 of 2014 JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta) At this stage, we are not inclined to interfere with the matter aseverything is asked to be decided by the learned Tribunal by itsimpugned judgment by the Assessing Officer. However, we feel that thesame needs some clarification. The learned Tribunal asked theAssessing Officer to decide the question of jurisdiction first, as has beenraised. If the assessee succeeds on the question of jurisdiction, then theAssessing Officer shall not proceed further. If the decision is renderedotherwise, then the Assessing Officer shall proceed further in the matter. The appeal is accordingly disposed of. Consequently, pending miscellaneous applications, if any, shallalso stand disposed of. No costs. __________________ K.J. SENGUPTA, CJ _________________ SANJAY KUMAR, J 25[th] September, 2014 pnb