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2017 (3) TMI 1805 - HC - Income TaxNo notice u/s 143(2) was issued by competent authority - jurisdiction transferred to the DCIT - HELD THAT:- Income Tax Officer for the reason he had jurisdiction up to ₹ 5,00,000/- and PAN also. Since return was filed without showing any income, therefore notice was issued by Income Tax Officer, but subsequently jurisdiction was transferred to the DCIT. We inquired from learned counsel for appellant as to how jurisdiction was transferred to the DCIT and what happened in the meantime, which caused change of jurisdiction from Income Tax Officer to the DCIT to which he replied that there was no change at all and Income Tax Officer on its own forwarded assessment record to DCIT mentioning the reason as change of jurisdiction in its letter dated 09.11.2010. He admitted that there was no change of jurisdiction between 30.09.2010 and 09.11.2010. That being so it is evident that even on 30.09.2010 when notice under Section 143(2) was issued by Income Tax Officer, he had no jurisdiction in the matter. The issue answered in favour of Assessee and against Revenue.
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