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2012 (10) TMI 846 - AT - Income TaxJurisdiction of AO in framing assessment - No notice u/s. 148 issued by the AO having jurisdiction over the case - Assessment quashed by CIT(A) - Held that:- The assessee’s address was obtained from the bank records in which the assessee has given address of Delhi and on the same address the notice u/s. 148 was issued followed by notice u/s. 142(1). In response to that notice assessee appeared before the ITO, Ward 25(3), New Delhi and requested that assessee’s case is being assessed with ITO, Ward-I, Rohtak and requested to transfer the records to ITO, Rohtak from New Delhi. Thus, there is no case for assessee to have any grievance in this case as assessee was issued notice u/s. 148 at an address given to the bank by the assessee himself. Thus it can not be said that assessee’s case was reopened and assessed without assuming proper jurisdiction - As assessee never challenged the address at New Delhi in these circumstances CIT(A) erred in quashing the assessment, on the ground that proper jurisdiction was not obtained by the AO. Assessment in this case cannot be said to have been framed without assuming proper jurisdiction as the notice was very much issued at the address given by the assessee himself in the bank account - matter is being remitted back to the CIT(A) to consider the merits of the case and pass a speaking order - in favour of revenue for statistical purposes.
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