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2020 (2) TMI 1035 - ITAT DELHIAssessment u/s 153A - jurisdiction of ACIT to issue notice - scheme of amalgamation conceived - HELD THAT:- Jurisdiction over the assessee, i.e., M/s Pride Residency Pvt. Ltd. lied with the Assistant Commissioner of Income, Circle-20(1), New Delhi. CIT(A) has referred to the assessment order passed by the ACIT, Circle-20(1), New Delhi for assessment year 2014-15 on 26/07/2016. But the impugned assessment order has been passed by the ACIT, CC-13, New Delhi, who had jurisdiction over the amalgamating entity, i.e., M/s Stakar Fincap Pvt. Ltd. Thus, it is evident that the impugned assessment order in the name of M/s Pride Residency Private Limited has been passed by the ACIT, CC-13, New Delhi, without jurisdiction over the case. In view of lack of the jurisdiction, the impugned assessment order passed by the ACIT, CC-13, New Delhi, in the case of the assessee is void-ab initio and accordingly quashed. - Decided against revenue.
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