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2022 (4) TMI 488 - AT - Income TaxReopening of assessment u/s 147 - jurisdiction of the AO ITO, Ward-36(4)] to frame the reassessment order - HELD THAT:- As per the restructuring there was change in jurisdiction and it is noted that the assessee’s assessment has to be done by ITO, Wd-36(4) of Kolkata. Even after transfer of jurisdiction from ITO, Ward-40(4) to ITO, Ward- 36(4), Kolkata, it is noticed that the reopening notice u/s 148 was issued on 27.03.2019 by ITO, Wd-45(4) who did not enjoy the jurisdiction even during the period of pre-circular dated 13.11.2014; and thereafter realizing the mistake ITO has transferred the case to the ITO, Wd-36(4) who thereafter framed the reassessment. It is clear from the perusal of the assessment order as well as from the records that ITO, Wd-36(4) has not issued any notice u/s. 148 whereas notice has been issued by ITO, Ward-45(4) dated 27.03.2019. In this admitted facts and having noticed that the ITO, Wd-36(4) had not issued notice u/s. 148 of the Act before framing the reassessment order we are inclined to allow the appeal of the assessee. Impugned notice of the ITO, Wd-45(4) u/s. 148 who did not had jurisdiction at all is quashed and, therefore, all the consequential action is null in the eyes of law.
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