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2019 (10) TMI 713 - AT - Income TaxValidity of reassessment order passed by the AO for want of jurisdiction - Jurisdiction of ITO for issuing notice - assessment of long term capital gain arising from the sale of land - HELD THAT:- Mere participation by the party in the proceedings without jurisdiction will not bestow/confer jurisdiction on the authority. In the case in hand, it is clear that the ITO Ward 7(2) Jaipur was not having jurisdiction over the assessee when the return was already filed and processed by the ITO Ward -1 Hanumangarh. Accordingly, the initiation of proceedings u/s 147/148 as well as passing the reassessment order by the ITO Ward 7(2) Jaipur is bad in law for want of jurisdiction and thus the impugned order is quashed. Since the impugned reassessment order is quashed for want of jurisdiction, therefore, I do not propose to go into the other issues raised by the assessee in respect of the additions made by the AO. - Appeal of the assessee is allowed.
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