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2015 (12) TMI 1113 - ITAT BANGALOREReopening of assessment - Whether DCIT, Circle 11(1), New Delhi had no jurisdiction to issue notice u/s 147 of the Act? - Held that:- Revenue has not disputed the finding of CIT(A) that assessee had informed change in registered office from New Delhi to Bangalore on 20/10/2005. It is also not disputed that assessments for assessment years 2005-06 and 2006-07 were done by ACIT, Circle 11(4), Bangalore on 6/12/2007 and 29/9/2008 prior to the impugned assessment done by the DCIT, Circle 11(1), New Delhi on 5/12/2008 for assessment year 2003-04. It was also pointed out before AO at New Delhi that its registered office having been shifted, jurisdiction over it vests with the Bangalore income-tax office. Ld.AO, if he was not in agreement with the assessee, ought to have made a determination of the issue of jurisdiction, when assessee had questioned it, in the manner laid down in section 124(4) of the Act, which apparently was not done. This being the factual position, we are of the opinion that DCIT, Circle- 11(1), New Delhi had no jurisdiction on 5/12/2008 to pass reassessment on assessee. We uphold the order of the CIT(A) in this regard.
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