TMI Blog2014 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... lace for assessment – thus, the has rightly exercised his power u/s 142 of the Act - once the AO has arrived at conclusion that the jurisdiction is vested with him, which he has correctly arrived at, the provisions of Section 127 of the Act are not attracted, unless competent authority exercises his power u/s 127 of the Act – Decided against Assessee. - Writ Petition No. 1848 (M/B) of 2014 - - - Dated:- 27-3-2014 - Hon'ble Shri Narayan Shukla And Hon'ble Vishnu Chandra Gupta, JJ. ORDER Heard Shri Jaideep Narain Mathur, Senior Advocate assisted by Shri Mudit Agarwal, learned counsel for the petitioner and Shri Ghanshyam Chaudhary, learned counsel appearing for Income Tax Department. The petitioner has assailed the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or the Commissioner of the Income Tax to determine the issue of jurisdiction instead rejecting the petitioner's objection on the ground that no order has been passed by the competent authority to transfer the case from his jurisdiction. Thus, it is stated that the authority concerned has wrongly determined the question of jurisdiction himself which is beyond his jurisdiction. Per contra the learned counsel for the Income Tax Department raised objection against the question of jurisdiction being barred by limitation. He submits that the notice issued under Section 147 (1) of the Act was served upon the petitioner/ assessee on 18.9.2012 but he did not raise any objection within the time provided therefor. Time limit is provided as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment of his income. Under Section 142 (2), the Assessing Officer has been empowered to make such enquiry as he considers necessary for the purpose of obtaining full information in respect of the income or loss of any person. Admittedly, the petitioner furnished his return of income for the assessment year 2011-12 on 29.9.2011 in the office of the respondent at Lucknow and enquiry in question was initiated under Section 142 of the Act in connection therewith. Therefore, the main place of profession during the year of assessment in question shall be the place for assessment. Accordingly, we are further of the view that in the instant case the petitioner's main place of profession shall be at Lucknow for the purpose of assessment year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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