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Mohd. Rizwan Prop. M/s M.R. Garments Versus Income Tax Officer – V (2) Lucknow

2015 (9) TMI 708 - ITAT LUCKNOW

Reopening of assessment - jurisdiction of Officer over the assessee issuing the notice - Held that:- In the instant case, the designated officer having received information from the AIR has issued notice under section 148 of the Act to the assessee without 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 A .....

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d officer. Since the notice under section 148 of the Act was issued by an officer not having jurisdiction over the assessee, the notice itself is bad and invalid. Therefore, the assessment framed consequent thereto also deserves to be quashed. - Decided in favour of assessee. - ITA No.89 & 90/LKW/2015 - Dated:- 16-4-2015 - SHRI SUNIL KUMAR YADAV AND SHRI. A. K. GARODIA, JJ. For the Appellant : Shri. Rakesh Garg, Advocate For the Respondent : Shri. Punit Kumar, D.R. ORDER Sunil Kumar Yadav (Judic .....

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e 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 Offic .....

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led the return of income along with tax audit report on February 17, 2012 prior to the framing of the reassessment under section 147 the Assessing Officer was not justified in ignoring the same and framing the assessment ex parte. 6. Because necessary compliance having being made in response to notices issued under section 142(1) there was no reason to frame the assessment ex parte. 7. Because the Assessing Officer has failed to appreciate the facts and circumstances of the case and has arbitrar .....

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eleted. 9. Because once the return of income 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 ₹ 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. .....

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vited our attention to the notice issued under section 148 of the Act with the submission that this notice was issued by the Income-tax Officer-IV(1) on the basis of AIR information received on November 18, 2011. Copy of the notice is available at page 56 of the compilation of the assessee. Besides queries, notice under section 142(1) of the Act were also issued by the said Income-tax Officer-IV(1), Lucknow for completing assessment under section 147 read with section 143 of the Act. The assesse .....

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falls within the jurisdiction of the Income-tax Officer, Range V. Later on the Income-tax Officer, Range IV(1) has transferred the file to the Income-tax Officer, Range V who was having jurisdiction over the assessee and accordingly the assessment was framed under section 147 read with section 143 of the 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 incompeten .....

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orders of the lower authorities in the light of the rival submissions. During the course of hearing, a need was felt to examine the assessment record in order to verify as to whether the Assessing Officer, who has issued notice under section 148 of the Act and has prepared a proposed assessment, was having jurisdiction over the assessee. Accordingly the assessment record was produced and a specific query was raised from the learned Departmental representative to explain as to whether there was .....

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nated to collect AIR information and to make necessary enquiry on the basis of the same. After collecting the information from the assessee with regard to the AIR information, a report along with the record is to be submitted to the concerned officer who can take necessary action, but the designated officer has no jurisdiction over all the assessees with respect to whom he received AIR information. In the instant case, the designated officer having received information from the AIR has issued no .....

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