TMI Blog2022 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... cer/Income Tax Officer, Ward-3(1) had no jurisdiction over the assessee at the relevant time. Tribunal to support its conclusion placed reliance in the case of CIT Another Vs. Mukesh Kumar Agarwal [ 2012 (7) TMI 543 - ALLAHABAD HIGH COURT] wherein it was held that the assessing officer did not have jurisdiction to proceed further and make assessment since notice under Section 143(2) of the Act was admittedly not issued. As in the case on hand, the revenue sought to take coverage under Section 292BB of the Act which was rejected on the ground that the very foundation of the jurisdiction of the assessing officer was on the issuance of notice under Section 143(2) and the same having been complied with, the revenue cannot take shelter un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kata is illegally justified to hold that since notice under Section 143(2) was not issued by the ITO Ward 56(4), Kolkata, the assessment order passed by him is a nullity and without jurisdiction ? We have heard Mr. Mitra, learned senior standing counsel for the appellant and Mr. Ananda Sen, learned counsel assisted by Ms. Atasi Sarkar for the respondent/assessee. The short issue which falls for consideration is whether the assessing officer, who had jurisdiction over the assessee at the relevant time had issued notice under Section 143(2) of the Act before taking up the scrutiny assessment under Section 143(3). Before we go into the facts, we take note of the legal position as laid down by the Hon ble Supreme Court in Asst. CIT v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Officer, who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-Section (1) or sub-Section (2) of Section 120 or any other provision of the Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, who is directed under clause (b) of sub-Section (4) of Section 120 to exercise or perform all or any of the powers and functions conferred on, or assigned to, an assessing officer under this Act. In the instant case, the order of assessment was challenged on several grounds and, particularly, on the ground that no notice under Section 143(2) of the Act was issued within the time prescribed by the assessing officer, who had jurisdiction over the assessment fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no notice was issued under Section 143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon Section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee s case under the circumstances mentioned in Section 292BB. This question was considered by the Tribunal and it was pointed out that Section 292BB provides that where an assessee has appeared in any proceedings or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any of the provision of the Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... habad), wherein it was held that the assessing officer did not have jurisdiction to proceed further and make assessment since notice under Section 143(2) of the Act was admittedly not issued. As in the case on hand, the revenue sought to take coverage under Section 292BB of the Act which was rejected on the ground that the very foundation of the jurisdiction of the assessing officer was on the issuance of notice under Section 143(2) of the Act and the same having been complied with, the revenue cannot take shelter under the provisions of Section 292BB of the Act. Thus, we are of the clear view that the Tribunal was right in rejecting the revenue s appeal. In the result, this appeal is dismissed and the substantial question of law is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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