High Court : Admits Revenue’s appeal on substantial questions of law involving jurisdictional issue
Bombay High Court admits Revenue’s appeal on jurisdictional issue in case of Fiat India Automobiles (P) Ltd; High Court admits the appeal on following substantial questions of laws –

“(b) Whether on the facts and in the circumstance of the case and in law, the Tribunal is justified in quashing the entire proceedings u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961, without considering the fact that section 124(3)(a) of the Income Tax Act, 1961 precludes the assessee from questioning jurisdiction of the Assessing Officer, ifdoes not do so within one month from the receipt of notice under section 142(1) or 143(2) or after completion of assessment, whichever is earlier?

(c) Whether on the facts and in the circumstance of the case and in law, the Tribunal is justified in giving relief to the Assessee on the additional ground/evidence furnished by the assessee, when the assessee himself had not raised this ground either before the Assessing Officer or the Commissioner of Income Tax(Appeal) and had participated in these proceedings without raising any objection?

(d) Whether on the facts and in the circumstance of the case and in law, the Tribunal is justified in admitting the additional ground which was not filed before the CIT(A) or even before the Tribunal at the time of filing appeal but was raised only during the appeal proceedings especially when there is no change in the facts and in law after filing of appeal?

(g) Whether on the facts and in the circumstance of the case and in law, the Tribunal is justified in quashing the entire proceedings u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 holding that the reference was made by the ACIT, Circle-10(1), Mumbai beyond jurisdiction, without considering the fact that the impugned order u/s 92CA(3) of the Income-tax Act, 1961 has been passed by the correct jurisdictional Assessing Officer i.e. Addl. Director of Income-tax(TP)-1, Pune on 26.11.2012 after valid issue of notice to the assessee u/s 92CA(1) of the Income-tax Act, 1961?”

[PCIT, Pune v. Fiat India Automobiles (P) Ltd. - Income Tax Appeal(IT) No. 143 of 2024 – Date of Order : 11.12.2025 (Bom.)]

KEY CASE ENTITY (FOR INTERNAL LINKING / AUTHORITY SIGNAL)

  • Fiat India Automobiles (P) Ltd.