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2012 (5) TMI 588 - AT - Income TaxReopening of assessment - jurisdiction to issue notice - Held that:- ITO Kapurthala has no jurisdiction to issue notice on the present assessees, which, in fact, should have been served upon Sh. Jarnail Singh, the power of attorney holder to whom the notices by the Department had been issued by ITO Ward 2(6), Jalandhar/ITO Ward IV(2), Jalandhar. Sh. Jarnail Singh, the special power of attorney holder who had signed the return of income. As mentioned hereinabove, he is the special power of attorney holder in the return of income itself. The department has not held the return of the assessee as invalid return which has been signed by Sh. Jarnail Singh, special power of attorney available at PB-9. In the facts and circumstances of the present cases, having not served the notices on Sh. Jarnail Singh at vill. Dhina (Jalnadhar) and in view of the ‘Review Note’ mentioned hereinabove and order of the CIT u/s 264 and arguments made by both the parties and paper books available on record, we are of the view that the notice issued by the Income Tax Department on Sh. Jasbir Singh and other assesses at vill. Noorpur Dona/Mansoorwal Dona, Distt. Kapurthala, is bad in law and assessments so made are quashed
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