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2016 (3) TMI 1240 - AT - Income TaxInitiation of proceedings u/s 201/201(1A) - assessee in default - Held that:- AO has not made any exercise to ascertain whether the deductee / payee assessee has failed to pay taxes directly before initiation of proceedings u/s 201/201(1A) of the Act, thus assumption of jurisdiction itself stands vitiated and all subsequent proceedings are null in the eyes of law. Therefore, we quash the initiation of proceedings of the AO at the outset itself. The AO ought to have assumed jurisdiction only after satisfying the jurisdictional fact as laid by the Hon’ble Jurisdictional High Court in M/s. Jagran Prakashan Ltd. [2012 (5) TMI 488 - ALLAHABAD HIGH COURT ] which as stated before is obviously absent. So, we quash the impugned assessments itself. Appeals of the assessee are allowed.
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