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Joy Global (UK) Ltd. Versus Deputy Director of Income Tax (International Taxation) -II

2015 (5) TMI 268 - GUJARAT HIGH COURT

Reopening of assessment - whether the Deputy Director of Income Tax, International Taxation-II, Ahmedabad, who has issued the impugned notices, has no jurisdiction? - Held that:- Petitioner does not press the present Special Civil Applications with a liberty to make appropriate claim before the AO calling in question the jurisdiction of the AO. He has stated at the Bar that such claim and/or objection shall be raised before the AO within a period of 15 days from today. However, has requested to .....

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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learned Counsel appearing on behalf of the petitioner recorded herein above, both these petitions are dismissed as withdrawn with above liberty.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, the AO is directed to consider the same in accordance with law and on merits before the assessment is made. Both these petition .....

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pugned notices under Sections 142(1) ad 148 of the Income Tax Act, 1961 (hereinafter referred to as IT Act ) calling upon the petitioner to file the return of income / revised return of income for AY 2012-13 and 2013-14 mainly on the ground that the Deputy Director of Income Tax, International Taxation-II, Ahmedabad, who has issued the impugned notices, has no jurisdiction. The impugned notices are sought to be challenged on other grounds also including the ground with respect to the non-observa .....

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ub-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 .....

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eneral or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners, by the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by noti .....

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ier; (b) where he has made no such return, after the expiry of 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) Su .....

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ng Officer in respect of the income accruing or arising or received within the area, if any, over which he has been vested with jurisdiction by virtue of the directions or orders issued under sub-section (1) or sub-section (2) of section 120.] Sub-section (2) of section 124 provides that where a question arises under the said section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the Principal Director General or Director General or .....

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d or, if they are not in agreement, by the Board or by such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify. sub-section (4) of Section 124 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 shal .....

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ition that no such claim is made by the petitioner - assessee calling in question the jurisdiction of the AO. [3.0] In view of the above, Shri Soparkar, learned Counsel appearing on behalf of the petitioner does not press the present Special Civil Applications with a liberty to make appropriate claim before the AO calling in question the jurisdiction of the AO. He has stated at the Bar that such claim and/or objection shall be raised before the AO within a period of 15 days from today. However, .....

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