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 The Deputy Commissioner of Income Tax, Hyderabad.
… Appellant ….Respondent 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
JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
At this stage, we are not inclined to interfere with the matter as everything is asked to be decided by the learned Tribunal by its impugned judgment by the Assessing Officer. However, we feel that the same needs some clarification. The learned Tribunal asked the Assessing Officer to decide the question of jurisdiction first, as has been raised. If the assessee succeeds on the question of jurisdiction, then the Assessing Officer shall not proceed further. If the decision is rendered otherwise, then the Assessing Officer shall proceed further in the matter.
The appeal is accordingly disposed of.
Consequently, pending miscellaneous applications, if any, shall also stand disposed of. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 25th September, 2014 pnb