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2015 (12) TMI 1113 - ITAT BANGALORE

2015 (12) TMI 1113 - ITAT BANGALORE - TMI - Reopening of assessment - Whether DCIT, Circle 11(1), New Delhi had no jurisdiction to issue notice u/s 147 of the Act? - Held that:- Revenue has not disputed the finding of CIT(A) that assessee had informed change in registered office from New Delhi to Bangalore on 20/10/2005. It is also not disputed that assessments for assessment years 2005-06 and 2006-07 were done by ACIT, Circle 11(4), Bangalore on 6/12/2007 and 29/9/2008 prior to the impugned ass .....

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he factual position, we are of the opinion that DCIT, Circle- 11(1), New Delhi had no jurisdiction on 5/12/2008 to pass reassessment on assessee. We uphold the order of the CIT(A) in this regard. - ITA No. 1128/Bang/2015, Cross Objn.No.209/Bang/2015 - Dated:- 4-12-2015 - Shri Abraham P George, Accountant Member And Shri Vijay Pal Rao, Judicial Member For the Appellant : Shri M. Vijaykumar, ACIT (DR) For the Respondent : Shri Padamchand Khincha, CA ORDER Per Abraham P George, AM This appeal and t .....

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the competent authority basing on a mere statement made by the assessee that he had shifted the registered office from Delhi to Bangalore without actually producing the proof for the same by way of an order u/s 127 of the Income-tax 1961. 3. For these and other grounds that may be urged at the time of hearing, it is prayed that the order of the CIT(A) in so far as it relates to the above grounds may be reversed that of the Assessing Officer may be restored. 4. The appellant craves leave to add, .....

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tory write-off, by the DCIT, Circle 11(1), New Delhi. 3. Assessee moved in appeal before CIT(A). One of the contentions raised was that the DCIT, Circle 11(1), New Delhi had no jurisdiction to issue notice u/s 147 of the Act. As per assessee, this case already stood transferred to Bangalore and it was duly intimated to the Department. Assessee also pointed out that original assessment was completed under section 143(3) wherein the claim of loss arising on account of write off of inventory which .....

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istrar of Companies had issued a fresh certificate of registration on 26/5/2005. Letter dated 20/10/2005 informing change of registered office from Delhi to Bangalore was placed before the CIT(A). As per assessee, its returns were being filed in Bangalore since assessment year 2005-06 and assessments were concluded by orders under section 143(3) which were all passed in Bangalore. CIT(A) after going through the paper book enclosing copies of letters filed by the assessee before the DCIT, Circle .....

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