TMI Blog2016 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction of the particular nature can exercise such powers which would be purely a case of lack of authority failing which there would be a total anarchy and any officer positioned at any place may choose to exercise jurisdiction over any assessee. Reference to section 292BB of the Act by the counsel of the revenue would need summary rejection. The said provision guards against any objection to service of notice particularly when an assessee has despite any defective service of notice participated in the proceedings. Such is not the facts in the present case. The present case is where the issuance of notice itself is bad issued by the authority who was not competent. This is a case of defect in issuance of notice and not service of not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtners. With equal share in said property. One assessee and partners in said properties namely Sh. Prabodh Hargovandas Sanjanwala claimed the said land as agriculture land and claimed exemption of capital gain arising from sale of immovable properties. The report received from the ITO, Ward-, Vapi shows that 8.82% of said agriculture land was kharaba i.e. waste land where no agriculture activities were being carried out since preceding two years. The same can also be substantiated from conveyance i.e. sale deed furnished in office of sub registrar, Pardi. The value of said transaction was ₹ 3,26,40,000/-. These properties were jointly held by four persons with equal share. Share of one person comes comes to ₹ 81,60,000/-. Kha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Singh, Deputy Commissioner of Income Tax in which it has been stated as under: 3. It is submitted that the notice was issued pursuant to the information received from income tax officer, ward 8, Vapi on 12th March 2015. It is further submitted that based on the address stated in the conveyance document, which does not show the occupation of the assessee as a practising advocate, the information was transferred to the concerned assessing officer, Deputy Commissioner of Income Tax, circle 5(2) Ahmedabad on 17th March 2015 who was having territorial jurisdiction over the assessee. A copy of the relevant conveyance document and the schedule showing the allocation to the relevant officer of the territorial jurisdiction over the address sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature can exercise such powers which would be purely a case of lack of authority failing which there would be a total anarchy and any officer positioned at any place may choose to exercise jurisdiction over any assessee. 7. Reference to section 292BB of the Act by the counsel of the revenue would need summary rejection. The said provision guards against any objection to service of notice particularly when an assessee has despite any defective service of notice participated in the proceedings. Such is not the facts in the present case. The present case is where the issuance of notice itself is bad issued by the authority who was not competent. This is a case of defect in issuance of notice and not service of notice. 8. In the result, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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