Law:

Section:

2007] 293 ITR 273 [2008] 169 TAXMAN 212 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Commissioner of Wealth-tax v. Siri Paul Oswal* ADARSH KUMAR GOEL AND RAJESH BINDAL, JJ. WTR NOS. 82 TO 84 OF 1998 DECEMBER 22, 2006 Section 8 of the Wealth-tax Act, 1957 - Wealth tax authorities - Jurisdiction of - Assessment years 1972-73 to 1974-75 - Whether where assessee had participated in assessment proceedings and assessment had been finalized, plea of lack of jurisdiction of Assessing Officer could not be raised for first time in appeal without showing error in order on merit and without showing any prejudice to assessee by exercise of jurisdiction by Assessing Officer - Held, yes FACTS The jurisdiction over the assessee under the Income-tax Act, 1961 was vested in the ITO who was also the WTO. The Commissioner, videhis order under section 127(1) of the Income-tax Act, directed that power conferred on the ITO would be exercised by the Inspecting Assistant Commissioner of Income-tax (Assessment) in respect of cases mentioned in the said order. There was no order passed in respect of jurisdiction of the WTO. But the Inspecting Assistant Commissioner of Income-tax (Assessment) passed assessment orders under the Wealth-tax Act also in respect of the assessee. The assessee did not raise any objection to jurisdiction of the IAC over his wealth-tax cases at time of assessment, but raised objection before the first appellate authority which was upheld. On the revenue's appeal, the Tribunal dismissed the same. On reference, the revenue submitted that it was not open to the assessee to raise the plea of jurisdiction for the first time in appeal after the assessment, as it was not a case of inherent lack of jurisdiction but a case where a particular officer exercised the jurisdiction when both the parties believed that the said officer had the jurisdiction. HELD A distinction has to be made between a situation where there is inherent lack of jurisdiction and a situation where jurisdiction is irregularly assumed and plea of want of jurisdiction can be waived by a party. In the later situation, the question arises whether party, who could waive the plea of jurisdiction, had…

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