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2022 (4) TMI 1312 - ITAT PUNERevision u/s 263 - assessment proceedings u/s 153A - exemption of income u/s 10(38) - HELD THAT:- We are unable to discern from the record that the Assessing Officer had subjected to the claim of the appellant for exemption u/s 10(38) and took a plausible view nor could the appellant demonstrate with evidence before us. Therefore, in the present case non-examination of the claim by the Assessing Officer renders the assessment order erroneous and prejudicial to the interests of the Revenue. Accordingly, we uphold the order of revision passed by the ld. CIT (Central) u/s 263 of the Act. Thus, we do not find any merit in the grounds of appeal no.1 to 8 raised by the assessee herein. Assessing Officer had no jurisdiction to pass the assessment order, as no opportunity was offered by the Commissioner of Income Tax- II, Nashik while passing the order u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the jurisdiction of the case u/s 127 from Jalgaon to Nashik as the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still the assessee had chosen not to participate in the matter of jurisdiction of the Assessing Officer to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India [1956 (12) TMI 1 - SUPREME COURT] AND SHIVABHAI KHODABHAI PATEL VERSUS COMMISSIONER OF INCOME-TAX [1999 (12) TMI 31 - GUJARAT HIGH COURT] - the objection raised by the assessee challenging the transfer of jurisdiction of the case does not stand the test of the law. Thus, this contention is devoid of any merit and, accordingly, we dismiss the same. Assessment u/s 153A - contention raised by the appellant that the information received from the Investigation Wing of the Department does not form part of the incriminating material, therefore, non-consideration of such incriminating material at the time of framing the assessment u/s 143(3) does not give jurisdiction to the Commissioner to exercise the power of revision, this contention has also no legs to stand for the reason that undisputedly the assessment was made pursuant to notice u/s 153A are abated with regular assessment proceedings and any information which had come to knowledge and possession of the Assessing Officer should be considered at the time of framing of assessment. The case laws relied upon have no application to the facts of the present case or those cases are in relation to unabated regular assessment proceedings. Thus, we do not find any merit in this contention raised during the course of hearing before us. Thus, the grounds of appeal raised by the assessee stand dismissed.
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