Original Side is not exercising the
jurisdiction as a principal Civil Court of original jurisdiction while
exercising concurrent jurisdiction under Section ... this Court while exercising jurisdiction under 1925 Act
is not exercising jurisdiction as a Principal Court of Original Jurisdiction,
but is vested with the powers
exercised or performed concurrently by the Inspecting Assistant Commissioner.
(2) Where under sub-section (1), an Inspecting Assistant Commissioner exercises concurrent jurisdiction with ... regard to the jurisdiction of an Income-tax Officer. It does not oust the jurisdiction of Assistant Officer but confers concurrent jurisdiction on the Inspecting
Court as well as the High Court in exercise of ordinary
original civil jurisdiction exercises concurrent jurisdiction, the
High Court being the superior Court ... suit includes, territorial
8
jurisdiction, pecuniary jurisdiction and jurisdiction in
respect of the subject matter. Where the highest Court has
jurisdiction territorial, pecuniary
concurrently" is "at the
same time". Thus, Concurrent jurisdiction means, both the Jurisdictional AO
('JAO') and FAO have concurrent jurisdiction ... therein the jurisdiction of FAO is concurrent;
c. After completion of the assessment, the records are transferred to the
JAO;
d. Concurrent jurisdiction ends with
Central-III authorized ACIT, Central Circle II, Coimbatore to exercise concurrent
jurisdiction of the cases of the group of MKRP Tex, which included the
assessees ... Addl. CIT, Central Range, Chennai, conferring
concurrent jurisdiction to the Coimbatore Officer. That it was only
concurrent jurisdiction is clear from the opening para
having been enacted and
made by the Central Government in exercise of concurrent
jurisdiction under Entry 33 of List III of the Seventh
Schedule ... well as the Provincial Legislatures
were thus enabled to enact measures exercising concurrent
jurisdiction in regard to the topics enumerated in the
Provincial Legislative List
behalf of the respondents
that both the Company Court and BIFR exercise
concurrent jurisdiction. If such a construction is upheld,
there shall be chaos ... ruled that the Company Court and the BIFR do not exercise
concurrent jurisdiction, holding:-
"45. It may be true that the High Court
applicable to proceeding dismissed for formal defect Wheth-
er debars authority exercising concurrent jurisdiction from
entertaining subsequent proceedings for same relief.
HEADNOTE:
The respondents agreed ... stated that al-
though the Prant Officer may have been exercising concurrent
jurisdiction with the Collector, Thana Prant, he did not
pass any orders
quasi-judicial order passed by a subordinate authority or an authority exercising concurrent jurisdiction, the power must be expressly conferred by some provisions ... latter has certainly jurisdiction to pass a suitable order thereon.
But a power under concurrent jurisdiction can
be exercised so long
Ashok Organics Industries Ltd. vs Dena Bank And Ors. on 8 November, 2006
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