TMI Blog2010 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 292B are not applicable - Consequently, the order of the learned CIT(A) is set aside on the legal issue raised by the assessee in her appeal - Appeal filed by the assessee is allowed . - 4436 (DELHI) OF 2009 - - - Dated:- 20-1-2010 - D.R. SINGH, R.C. SHARMA, JJ. Ved Jain and Smt. Rano Jain for the Appellant. B.K. Gupta for the Respondent. ORDER D.R. Singh, Judicial Member. - Assessee has filed this appeal against the order of the learned CIT(A)-XXVII, New Delhi, dated 9-9-2009 passed in Appeal No. 166 of 2008-09 for assessment year 2001-02, on as many as five grounds. 2. Ground No. 1 is general in nature. Ground No. 2 relates to the legal issue whether reopening of assessment under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the paper book). Thereafter, on the asking of the ITO, Ghaziabad the assessee vide letter dated 6-12-2008 submitted a copy of IT return for assessment year 2007-08 along with acknowledgement receipt of Assessing Officer, Ward-34(2), New Delhi (paper-book p. 20). 4.1 Further, it appears that the ITO, Ghaziabad transferred the case to office of Assessing Officer. Ward-34(2), New Delhi who issued a notice dated 16-12-2008 to the assessee under section 143(2) for appearance before him on 23-12-2008 (see paper book p. 22). 4.2 In response to the said notice the assessee submitted her reply dated 23-12-2008, placed at p. 23 of the paper book, mentioning therein that the proceedings under section 148 had become time-barred and was illegal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case was not transferred by any order passed under section 127 by any competent authority to the ITO who passed the impugned assessment order. (ii) Ranjeet Singh v. Asstt. CIT [2009] 120 TTJ (Delhi) 517 wherein the Tribunal held that notice under section 148 issued by the ITO at Ghaziabad to the assessee who was assessed to tax in Delhi was without jurisdiction and, therefore, assessment framed on the basis of said notice is bad in law; impugned notice was not in substance and effect in conformity with the provisions of section 120 read with section 147 and thus, the provisions of section 292B are not applicable. (iii) CIT v. Smt. Anjali Dua [2008] 174 Taxman 72 (Delhi) wherein their Lordships of Delhi High Court dismissing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d CIT(A) on this legal issue is required to be set aside and assessment framed by the Assessing Officer is to be declared invalid and liable to be quashed. 6. The learned Departmental Representative for the Revenue, on the other hand, except placing reliance on the orders of tax authorities below was neither able to controvert the submissions of the assessee nor could place on record any case law in which a view contrary to the decisions (supra) has been taken. 7. In this view of the matter and respectfully following the decisions (supra), it is held that notice under section 148 issued by ITO, Ghaziabad was without jurisdiction and consequent upon the same reassessment framed by the Assessing Officer. Delhi is invalid and the same is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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