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2014 (4) TMI 341 - AT - Income TaxCancellation of penalty u/s 271(1)(c) of the Act – Jurisdiction to impose penalty - Held that:- The assessment order was passed u/s 143(3) of the Act - the Addl. CIT of the concerned range, in exercise of power u/s 120 of the IT Act transferred the case of the assessee from the jurisdiction of ACIT, Circle 10(1), Hyderabad to the ITO, Ward -10(2), Hyderabad vide order No. Addl.CIT/R-10/2011-12, dated 26/03/2012 - the penalty order u/s 271(1)(c) of the Act has been passed on 29/06/2012 - it is abundantly clear that when the penalty order was passed the concerned officer did not have the jurisdiction over the assessee, which stood transferred to ITO, Ward -10(2), Hyderabad with effect from 26/03/2012 - the penalty order could not have been passed by the ACIT, Circle -10(1) as she had no jurisdiction over the assessee on the date penalty order was passed - there is no infirmity in the order of the CIT(A) in declaring the order passed u/s 271(1)(c) of the Act, to be a nullity due to lack jurisdiction and consequently cancelling the penalty – Decided against Revenue.
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