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2019 (12) TMI 985 - AT - Income TaxAssessment u/s.144 - whether the assessment order is barred by limitation u/s.153(1)(b) - HELD THAT:- Plain reading of the provisions of Sec.153(1)(b) it is evident that the said provisions applies only to AY 1988-89 or any earlier Assessment year and cannot be applied for AY 2008-09 as contented by the learned counsel for the Assessee. The assessment order was passed in the present case on 30.12.2011 and is well within the period of limitation as contemplated by the provisions of Sec.153(1)(a). AO rightly assumed jurisdiction and was well within his power to frame the assessment u/s.143(3) of the Act. We therefore find no merit in the argument advanced on behalf of the Assessee. Without an order of transfer u/s.127 of the Act having been passed by the Commissioner of Income Tax, the case of the Assessee for AY 2009-10 could not have been transferred from ITO, Ward-2, Shimoga to ITO, Ward- 3,Davangere - Admittedly, in the present case the Assessee on his own filed return of income before the ITO, Ward-3, Davangere, even though as per the PAN the jurisdiction was with ITO, Ward-2, Shivamogga. When ITO, Ward-2, Shivamogga issued notice u/s.143(2) of the Act dated 25.8.2010, the Assessee submitted that ITO, Ward-3, Davangere had jurisdiction over the Assessee. Thereafter the Assessee in reply to the notices u/s.142(1) of the Act took a plea that notice u/s.143(2) of the Act ought to have been issued by ITO, Ward-3, Davangere and since the notice u/s.143(2) of the Act dated 25.8.2010 was issued by the ITO, Ward-2, Shimoga, the ITO, Ward-3, Davangere cannot frame an assessment u/s.143(3) of the Act. It is for the first time in his letter dated 3.12.2011 that the Assessee took a stand that there has to be an order u/s.127 of the Act for transfer of jurisdiction from ITO, Ward-2, Shivamogga to ITO, Ward-3, Davangere. Assessment was getting time barred on 31.12.2011. The Assessee thus acquiesced to the action of the AO at Davangere in framing assessment for AY 2009-10. The Assessee never took a stand that the AO at Davangere had no jurisdiction. The Assessee cannot be allowed to blow hot and cold at the same breath. I am of the view that the AO at Davangere had jurisdiction and he validly assumed jurisdiction and was well within his powers to pass the order of assessment. We find no merits in the argument advanced by the Assessee. On merits of the addition made by the AO, no arguments were advanced by the learned counsel for the Assessee except stating that the presumptive income declared by the Assessee as per sec.44AF of the Act ought to have been accepted. AO has given reasons for his conclusions in determining the total income of the Assessee and there is no rebuttal of those conclusions drawn by the AO. Therefore confirm the action of the AO in framing the order of assessment as he did in the present case. - Decided against assessee.
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