Ld.Denning MR said .. 'No court or tribunal has any jurisdiction to make error of law on which the decision of the case depends. If it makes such an error, it goes outside its jurisdiction and certiorari will lie!.. in [1974 ]CLJ 233 at 243... India uses British law today so indian courts need to follow his views per se!
I think CBDT has to issue such circular to revenue and inform all ITATs all over, i think that might be wise move
If AO committed such obvious error of bad in law in his Notice first time, then CIT may issue admonition on AO concerned as errors need to be removed as far as possible in the Revenue is another view i hold as Justice seemed to have been done perspective might surface in taxation jurisprudence doctrines too.
If AO is in the habit of always issuing such bad in law Notices if it is more than tree times in three different such impugned notices the AO may be demoted is another view i hold
Always in such cases, ITAT order revenue to reimburse the assesse the fees assesse incurred by filing his appeal on bad in law AO Notice, that way assesse may not move for defamation against revenue is another view i hold
If unnecessarily matter moves to ITAT, when ITAT asks the AO to file his counter within statutory limitation of 30 days, seeing there is no case in favor of Revenue, then AO files to the ITAT that there was obvious error committed by AO by failing to notice his limitation of jurisdiction on the relevant ROI in question for relevant AY, then he on his own submit that he may be ordered to revoke his Notice on Assesse and such copy be filed at ITAT thus enable ITAT issue orders that AO has withdrawn the impugned Notice under contest at ITAT, that way ITAT time could be saved for better uses is another view i hold!
good, i would like to add when a limitation is on AO under sections he used in his notice to assesse, such notices on either on his own motion of volition need be vacated so that neither revenue nor assessee need meaninglessly suffers if not by regional head himself lest damages are caused to either is my view!
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