9911796707
TMI Blog2010 (4) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... are that a search under section 132 of the Income-tax Act, 1961 (hereinafter referred to as "the Act" for short) was conducted on October 18, 2006 in the residential/business premises of P. Sundararaj and P. Sukumar, 5/49, Bajanai Kovil Street, Elampillai, Salem. During the search unaccounted investment in NSO, unaccounted investment in jewellery, unaccounted investment in KVPs and post office deposits, unaccounted investment in real estates and immovable properties and excess stock in business concern belonging to the assessee was found. Consequently, notice under section 153A(a) read with section 153C of the Act was issued on July 3, 2008. In response to notice so issued, the assessee filed returns of income on August 21, 2008 for all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax, Coimbatore, Order No. 1/08-09 dated September 11, 2008. These cases were then assigned to the Assistant Commissioner of Income-tax, Central Circle II, Coimbatore vide the Additional Commissioner's order No. 2/08-09 dated November 28, 2008. In this regard, a common ground has been raised to the effect that the Assessing Officer at Salem alone had jurisdiction and not the Officer at Coimbatore who had passed the assessment orders in question. The ground has been raised that even after having concurrent jurisdiction, the Assessing Officer at Coimbatore had no jurisdiction to pass assessment orders under section 143(3) of the Act in view of the Central Board of Direct Taxes Notification No. 285 of 2006 dated October 10, 2006. It has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) rectification under section 154 of the Income-tax Act, 1961 in respect of such intimation." 8. It was argued by the learned authorised representative that the Board's Circulars are binding on the income-tax authorities and any violation of the same would amount to a nullity. On the other hand, the learned Departmental representative has supported the action of the Assessing Officer, Coimbatore and Salem and has vehemently submitted that the Additional Commissioner of Income-tax, Central Circle, Coimbatore had power to authorise the Assessing Officers to complete the assessments under section 143(3) where the time limit for making assessments was expiring on January 31, 2008. 9. After hearing both the sides, we have found for a fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fact was also not found to be correct as there is no proof of issue of such notice in his original files nor is there any proof of service of these notices to the assessee. Therefore, on both these counts, we hold that the Assessing Officer, Coimbatore, who has passed these assessment orders lacked valid jurisdiction. Accordingly, assessment orders framed by him in all these years have to be held as ultra vires, hence, to be quashed. Accordingly, the assessment orders are hereby quashed. However, the concerned Assessing Officer having valid jurisdiction is at liberty to take further necessary action in these cases if the law so permits specifically with reference to limitation, etc.
10. In the result, all the appeals are allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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