COMMISSIONER OF INCOME TAX Vs. BRIJLAL LOHIA

JUDGEMENT

(1.) UNDER an order of this Court, a statement of case on the following question of law was made by the Tribunal :

(2.) FACTS, in so far as necessary for answering the question, are hereinafter stated in brief.

(3.) DR. Radhabinode Pal, who appeared on behalf of the assessee, at that stage, made the following can did concession, namely, that if a former assessment had in fact been made on a mistaken basis, he did not see why the ITO, dealing with the assessment of the assessee, could be said to have no jurisdiction to bring the income under assessed in his hands. So far as the question of the jurisdiction of the second ITO was concerned, no legal objection could possibly be taken to it. DR. Pal accordingly, conceded the that question referred, taken as a pure question of law, could only be answered in the affirmative.