Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 324 - ITAT KOLKATARevision u/s 263 - validity of Reopening of assessment u/s 147 - jurisdiction of AO Jaipur to issue notice - It is submitted that, ITO Ward-3(2) Jaipur who had issued sec. 148 notice dated 23.03.2016 did not have territorial jurisdiction to assess the appellant / taxpayer. The latter assessing authority i.e., ITO Ward- 46(1) Kolkata who framed the assessment had never issued any sec. 148 notice at all. HELD THAT:- The fact remains undisputed is that ITO Ward-3(2) Jaipur who had issued sec. 148 notice dated 23.03.2016 did not have territorial jurisdiction to assess the appellant / taxpayer. The latter assessing authority i.e., ITO Ward- 46(1) Kolkata who framed the assessment had never issued any sec. 148 notice at all. We observe in these peculiar facts and circumstances that the relevant re-assessment framed in assessee’s case is not substantiate for want of a valid sec. 148 notice issued by the Assessing Officer having territorial jurisdiction. Hon'ble jurisdictional high court’s decision in Ramshila Enterprise Pvt.[2016 (5) TMI 17 - CALCUTTA HIGH COURT] holds that the proceedings without concerned authority having territorial jurisdiction are not upheld. We therefore hold that the re-assessment forming subject-matter of PCIT’s sec. 263 assumption of revision jurisdiction itself stands quashed. His revision directions under challenge are therefore non est to the limited extent being in the nature of collateral proceeding only. - Decided in favour of assessee.
|