TMI Blog2010 (4) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond the permission granted by the Central Board of Direct Taxes which is binding on him. - ITA NOS. 1731 TO 1737 (MAD.) OF 2009 - - - Dated:- 30-4-2010 - SHRI N. BARATHVAJA SANKAR, SHRI HARI OM MARATHA, JJ. Represented By: Shri G. Baskar for the Appellant. Shri Tapas Kumar Dutta for the Respondent. ORDER 1. This is a bunch of seven appeals filed by the assessee against the common order of the learned Commissioner of Income-tax (Appeals), Coimbatore, dated July 9, 2009. In these appeals, almost identical issue is involved, therefore, for the sake of convenience and brevity, we proceed to decide them by a common order. 2. Briefly stated, the facts of the case are that a search under section 132 of the Income-tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d these appeals before us. 4. All these appeals are delayed by 44 days and for the condonation thereof, petition has been filed which is supported by medical certificate and duly attested affidavit of the assessee. In view of the reasons mentioned in the petition, we condone the impugned delay and admit the appeals. 5. In all these appeals, a legal issue relating to issue of notice under section 143(2) by the Assessing Officer at Coimbatore, who had been conferred with concurrent jurisdiction by notification dated November 28, 2008 is in question. 6. These cases were centralised with the Assistant Commissioner of Income-tax, Central Circle, Salem, vide Notification No. 5/06-07 dated August 24, 2007 issued by the Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of this notification has been enclosed at page 17 paper book, which is being incorporated here below ([2006] 286 ITR (St.) 57) : "In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby authorises every Chief Commissioner of Income-tax and Director-General of Income-tax to issue orders, in writing, for the exercise of powers and performance of functions concurrently by all the Assessing Officers subordinate to him with any other Assessing Officer or Assessing Officers (whether subordinate to him or not) in respect of- (i) issue of intimation and refund under sub-section (1) of section 143 of the Income-tax Act, 1961 in cases ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders made in all these cases are without jurisdiction. During hearing one more point was raised that, in fact, no notice under section 143(2) was ever issued by the Assessing Officer, Coimbatore to the assessee nor was it ever served on the assessee. To ascertain this fact, records of these cases were called for and the copies of relevant documents were brought on record. From the entire records, either the issuance of notices under section 143(2) or service thereof is not established. Therefore, this is also a valid point which goes to the very root of the matter. Without giving notice under section 143(2), no assessments can be made. We are not in agreement with the learned Departmental representative when he says that in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
