TMI Blog2015 (5) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in question the jurisdiction of the AO in accordance with law and on merits and if he is not satisfied with the correctness of the claim, he may be directed to refer the matter for determination under sub-section (2) of section 124 of the IT Act before the assessment is made. Without further entering into the larger question on merits and/or without expressing anything on merits in favour of either parties, considering the request made by Shri Soparkar, learned Counsel appearing on behalf of the petitioner recorded herein above, both these petitions are dismissed as withdrawn with above liberty. If any claim is made by the petitioner before the AO calling in question the jurisdiction of the AO within the period of 15 days from today, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of AOs. Section 124 of the IT Act reads as under: [Jurisdiction of Assessing Officers. 124. (1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction - (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and (b) in respect of any other person residing within the area. (2) Where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the time allowed by the notice under [sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. (4) Subject to the provisions of sub-section (3), where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made. (5) Notwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IT Act provides that subject to the provisions of sub-section (3) of section 124, where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made. Thus, the jurisdiction of the AO can be called in question by the assessee before the AO and if the AO is not satisfied with the correctness of the claim with respect to the jurisdiction of an AO, the AO is required to refer the matter for determination of under sub-section (2) (referred to hereinabove) before the assessment is made. It is an admitted position that no such claim is made by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
