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2016 (2) TMI 1198 - AT - Income TaxTransfer u/s 127 - jurisdiction of AO - Held that:- Merely on the basis of PAN data base, the jurisdiction of AO cannot be decided. In the present case admittedly the assessee had filed the return giving Gurgaon address and, therefore, on the basis of territorial area, the jurisdiction lay with ACIT Circle 1(1), Gurgaon. This jurisdiction could not be transferred to DCIT Circle 47(1), New Delhi without the order being passed u/s 127, as per which the Commissioner has to provide a reasonable opportunity of being heard to the assessee and record his reasons before the case is transferred to the jurisdiction of another Commissioner, We, therefore, are in agreement with the findings of ld. CIT(A) that the assessment order passed by AO of Circle 47(1), New Delhi was without jurisdiction, hence the order is bad in law. Ground no. 1 is dismissed.
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