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2015 (12) TMI 505 - AT - Income TaxReopening of assessment - officer jurisdiction to issue the notice - Held that:- The words used in Section 147 of the Act are " the Assessing Officer " and which clearly means a particular officer who has the jurisdiction, over the case of a particular assessee. It is not the case that the statute has mandated every Assessing Officer to exercise jurisdiction, as per his own sweet will. As per the mechanism provided u/s 124 of the Act, the jurisdiction over the case of the appellant assessee could have been exercised either by the DCIT, Circle 5(1), Delhi, with whom the return of income for the A.Y under consideration was filed or by the A.O Ward 5(3) New Delhi who had been assigned with the jurisdiction over company assessee. Since, this is a case where the assessee had actually filed a return of income with the DCIT, Circle 5(1), New Delhi, on 30/4/2004, the Income Tax Officer, Ward 3, Gurgaon, could not have exercises jurisdiction over this case of the assessee, on the basis of his territorial jurisdiction. It is also not a case where the ld.Assessing Officer questions the principal place of business declared by the assessee company. Therefore, in the light of expressed provisions of Section 124 and Section 147 of the IT Act, the only officer who could have exercised jurisdiction over the case of the assesse, even for the purposes of issue of notice should be the jurisdictional ITO who is at New Delhi. We, therefore, are of the considered opinion that the assessee was correct in holding that the notice issued by the ITO Ward-3, Gurgaon on 13/3/2008 was without jurisdiction Applicability of provision of Section 292BB - Held that:- Section 292 BB being prospective in nature cannot be applied to the facts of the present case. Further, we are agreeable to the findings of the Ld.CIT(A) that Section 292 BB cannot be applied in a case where the notice u/s 148 has been issued by the A.O without having proper jurisdiction. - Decided against revenue
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