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TMI Blog2015 (9) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... T. A. No. 89/LKW/2015 : 3. This appeal is preferred by the assessee against the order of the learned Commissioner of Income-tax (Appeals), inter alia, on the following grounds : 1. Because the notice issued under section 148 through speed post and served on November 18, 2011, is without jurisdiction, since the Assessing Officer issuing the notice had no jurisdiction over the assessee's case, as such the entire reassessment framed is bad in law and be quashed. 2. Because the assessee being regularly assessed to tax with the Income-tax Officer-V(2), Lucknow. The jurisdiction to issue notice if any was with the Income-tax Officer-V(2) only, the notice issued by the Income-tax Officer-IV(1) and the reassessment framed is without juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed along with tax audited accounts has been accepted and the entire transaction of deposits of cash in bank being out of the sale proceeds, the Assessing Officer was not justified in adding a some of Rs. 70,19,000 again specially when the assessee has declared the sales over and above the same. The addition made be deleted. 4. During the course of hearing, learned counsel for the assessee has raised a preliminary objection through grounds Nos. 1 to 5 that notice under section 148 of the Income-tax Act, 1961 (hereinafter called in short "the Act") was not issued by the Assessing Officer having jurisdiction over the assessee. Therefore, the notice issued by an incompetent officer is invalid and deserves to be quashed. Since the notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The Income-tax Officer, Range V has not issued any notice under section 148 of the Act upon the assessee, meaning thereby the notice under section 148 of the Act was issued by an incompetent officer, therefore, the notice under section 148 of the Act was invalid and once it is held to be invalid, the assessment framed consequent thereto deserves to be quashed, as jurisdiction for reassessment under section 147 of the Act can only be assumed by issuance of a valid notice under section 148 of the Act. 6. The learned Departmental representative, on the other hand, has placed reliance upon the order of the learned Commissioner of Income-tax (Appeals). 7. We have carefully examined the orders of the lower authorities in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout ascertaining the facts about his jurisdiction over the assessee. He has also made an attempt to frame assessment over the assessee without having jurisdiction over the assessee. The assessee has raised objection about jurisdiction before the Assessing Officer on receipt of notice under section 148 of the Act. Thereafter, the Assessing Officer has transferred the file to the concerned Assessing Officer, i.e., Income-tax Officer V having jurisdiction over the assessee. The Income-tax Officer V has not issued any notice under section 148 of the Act in order to assume jurisdiction to complete the assessment under section 147 of the Act. He has proceeded further on the basis of the notice issued under section 148 of the Act by a designated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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