Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023
155 Taxman 659 (SC), Ld. AR argued that by erroneously assuming jurisdiction, no authority can confer upon itself the jurisdiction which it does not possess. Ld. AR contended that the assumption of jurisdiction by AO u/s 143(2)/143(3) is clearly illegal and deserves to be quashed. 12. To buttress assessee’s understanding, Ld. AR also referred