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1 - 5 of 5 (0.23 seconds)Commissioner Of Income-Tax vs Garware Nylons Ltd. on 8 December, 1994
"Section 124(2) categorically state that where any dispute arises with regard to the jurisdiction of an Assessing Officer, the question shall be determined by the Director General or the Chief Commissioner or the Commissioner. A plain reading of the sub-section (2) to section 124 makes it abundantly clear that the issue regarding the dispute of the jurisdiction of AOs is purely administrative matter and any grievance of the appellant in this regard should have been addressed to the Director General or Chief Commissioners or Commissioners concerned and cannot fall within the purview of the appellate jurisdiction of the Commissioner(Appeals). It is not out of place to mention here that under the provisions of the Income tax statute, there is no inherent right of appeal; if a right of appeal is not given by the statute, no appeal would lie, (Harihar v CIT 9 ITR246, CIT v Garware Nylon, 212 ITR 242, Bhagat v CIT, 4 ITC 33). Therefore, if a right of appeal, against a particular act or order of the AO is not given by the statue, no appeal would lie. Those orders against which an appeal can be filed by an assessee, before the CIT(A))are listed out in Section 246A of the Act.
Messrs. Lalchand Bhagat Ambical Ram vs The Commissioner Of Income-Tax, Bihar & ... on 14 May, 1959
"Section 124(2) categorically state that where any dispute arises with regard to the jurisdiction of an Assessing Officer, the question shall be determined by the Director General or the Chief Commissioner or the Commissioner. A plain reading of the sub-section (2) to section 124 makes it abundantly clear that the issue regarding the dispute of the jurisdiction of AOs is purely administrative matter and any grievance of the appellant in this regard should have been addressed to the Director General or Chief Commissioners or Commissioners concerned and cannot fall within the purview of the appellate jurisdiction of the Commissioner(Appeals). It is not out of place to mention here that under the provisions of the Income tax statute, there is no inherent right of appeal; if a right of appeal is not given by the statute, no appeal would lie, (Harihar v CIT 9 ITR246, CIT v Garware Nylon, 212 ITR 242, Bhagat v CIT, 4 ITC 33). Therefore, if a right of appeal, against a particular act or order of the AO is not given by the statue, no appeal would lie. Those orders against which an appeal can be filed by an assessee, before the CIT(A))are listed out in Section 246A of the Act.
M/S. Harihar Infrastucture ... vs The Dy.Cit, Circle- 1,, Nagpur on 9 May, 2022
"Section 124(2) categorically state that where any dispute arises with regard to the jurisdiction of an Assessing Officer, the question shall be determined by the Director General or the Chief Commissioner or the Commissioner. A plain reading of the sub-section (2) to section 124 makes it abundantly clear that the issue regarding the dispute of the jurisdiction of AOs is purely administrative matter and any grievance of the appellant in this regard should have been addressed to the Director General or Chief Commissioners or Commissioners concerned and cannot fall within the purview of the appellate jurisdiction of the Commissioner(Appeals). It is not out of place to mention here that under the provisions of the Income tax statute, there is no inherent right of appeal; if a right of appeal is not given by the statute, no appeal would lie, (Harihar v CIT 9 ITR246, CIT v Garware Nylon, 212 ITR 242, Bhagat v CIT, 4 ITC 33). Therefore, if a right of appeal, against a particular act or order of the AO is not given by the statue, no appeal would lie. Those orders against which an appeal can be filed by an assessee, before the CIT(A))are listed out in Section 246A of the Act.
Dayanand Dinanath Group Of ... vs Commissioner Of Income Tax ... on 22 February, 2018
9.4 The Hon'ble Allahabad High Court in the case of Dinanath Hemraj vs CIT reported in 1927 ILR 49(All) has held that;
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