Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 104 - AT - Income TaxPerson in default u/s 201(1)/201(1A) - validity of notice u/s 201(1)/(1A) since the assessee falls within the jurisdiction of ACIT/DCIT instead of ITO (TDS-1) - jurisdiction - person responsible (PR) of the assessee bank has not deducted tax at source @20% in the cases where the persons / depositors furnished Form 15G/15H with the bank having invalid/wrong/no PAN - Held that:- Notice issued under section 201(1)/(1A) of the Income Tax Act, 1961 by the Ld. AO was without assuming proper jurisdiction, since the assessee falls within the jurisdiction of ACIT/DCIT instead of ITO (TDS-1) and therefore the impugned notice under section 201(1)/(1A) of the Income Tax Act, 1961 itself was illegal and void-ab-initio and hence, the consequent assessment framed u/s 201(1/)(1A) of the Income Tax Act, 1961 is without jurisdiction, invalid, void ab initio an liable to be annulled . See National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax [1996 (12) TMI 7 - SUPREME Court]
|