jurisdiction
which it did not have; a mere wrong exercise of jurisdiction does
not result in a nullity. The lack of jurisdiction in the court ... returns, were without
jurisdiction; there was a fundamental distinction between want of
jurisdiction and irregular assumption of jurisdiction; whereas an
order passed by an authority
2015-A.Y(s). 2005-06 to 2010-11
very assumption of jurisdiction by the A.O under Section 153C in the
year under consideration ... transactions entered
into by the appellant, so as to enable assumption of jurisdiction u/s
153C . From the perusal of the facts of the case
income
of the assessee would not suffice for a valid assumption of
jurisdiction u/s 153C ... held that the sufficiency of satisfaction of
the AO for valid assumption of jurisdiction is to be determined on
the basis of the satisfaction recorded
learned DR, firstly, the assessee did
not raise the issue of assumption of jurisdiction under section 153C of the Act
during the course of assessment ... assessment proceedings without objecting to the Assessing Officer's (AO)
assumption of jurisdiction under section 153C of the Act takes away her right
Krishna Fashion world
"Ground no 1: Illegal assumption of jurisdiction.
(a) In the facts and circumstances of the case, National Faceless Appeal Centre
(NFAC ... erred in confirming illegal assumption of jurisdiction of the AO when the
notice dated: 01.04.2015 issued under section 148 is wholly without jurisdiction
unrecorded expenditure in the construction business.
5. In support of its assumption of jurisdiction under Section 153 A of the
Act, the Revenue places reliance ... connected matters Page 16 of 34
erroneous assumption of jurisdiction under Section 153A of the Act was
negatived by the CIT (A).
18. As regards
disclose any material based on which the satisfaction for assumption of jurisdiction was arrived at, to reopen the assessments. Thus in the absence ... assessee had escaped assessment, there could be no valid assumption of jurisdiction for the assessment years under consideration. Thus the notice issued after the expiry
assessee, wherein the latter had objected to the very assumption of
jurisdiction for the reopening of the case by the A.O, as well ... aforesaid appropriate authorities,
therefore, in the absence of valid assumption of jurisdiction by the A.O
the reassessment proceedings on the said count itself
notice was issued. It was denied that there was an illegal assumption of jurisdiction or that there was absence of condition precedent for exercise ... authority in its exercise of the powers based on such illegal assumption of jurisdiction and the writ will issue almost as a matter of course
following issues to cover up the grounds of appeal :
A. Whether assumption of jurisdiction, by Commissioner while passing the order under section 263 without examination ... pleadings of the assessee incorporated in the grounds of appeal.
Whether assumption of jurisdiction while passing the order under section 263 without examination of record
