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Showing contexts for: obtaining knowledge in M/S Ardent Steel Limited vs Assistant Commissioner Of Income Tax ... on 4 May, 2018Matching Fragments
41. The aforesaid narration of facts would show that no notice was served to the petitioner. The plea of Section 292BB of the IT Act would not be available to the petitioner as the petitioner has submitted its objection on 18-7-2016 to the assessing officer prior to the completion of assessment proceeding. Law in this regard is well settled which may be noticed herein profitably.
42. A Full Bench of the Allahabad High Court in the matter of Laxmi Narain Anand Prakash v. Commissioner of Sales Tax 16 has held that the notice of initiation proceeding under Section 21 of the U.P. Sales Tax Act, 1947 was a condition precedent and not only a procedural requirement. The mere fact that the assessee had obtained knowledge of the proceeding and participated could not 16 AIR 1980 All 198 validate the proceeding being initiated without jurisdiction. It has been subsequently held that "it is firmly established that where a Court or Tribunal has no jurisdiction, no amount of consent, acquiescence of waiver can create it."