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2019 (9) TMI 899 - ITAT DELHIReopening of assessment u/s 147 - jurisdiction of AO - As alleged notice has been issued by some other Assessing Officer and the assessment has been framed by a different Assessing Officer whereas the jurisdiction of the assessee lies with another Assessing Officer - HELD THAT:- Reasons recorded for reopening the assessment were recorded by the Income-tax Officer, Ward 29(3), New Delhi whereas the return was filed with the Income-tax Officer, Ward 39(4), New Delhi with whom the jurisdiction lies. Once again, disregarding the contents of the letter, objections were disposed of by the Income-tax Officer, Ward 29(3), New Delhi vide order dated March 29, 2015. This order is placed at pages 10 to 12 of the paper book. Without affording any opportunity of being heard to the assessee to contemplate any further legal proceedings, assessment order was framed under section 144 of the Act vide order dated March 30, 2015 and assessment has been framed by the Income-tax Officer, Ward 63(4), New Delhi. These undisputed facts clearly reveal that the notice has been issued by some other Assessing Officer and the assessment has been framed by a different Assessing Officer whereas the jurisdiction of the assessee lies with another Assessing Officer. Thus we hold that the assessment order dated March 30, 2015 framed under section 144 read with section 147 of the Act is bad in law and deserves to be quashed. See SMT. KAMLESH GOEL VERSUS THE I.T.O, WARD 59 (3) , NEW DELHI [2018 (9) TMI 102 - ITAT DELHI] - Decided in favour of assessee.
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