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SHIRISHBHAI HARGOVANDAS SANJANWALA Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -4 (2) , AHMEDABAD

Reopening of assessment - Assistant Commissioner jurisdiction to issue notice - Held that:- Assistant Commissioner, Circle 5(2) had no jurisdiction to assess the petitioner. She could not have issued notice for reassessment. This is not a mere irregularity or a defect which can be cured, but question of jurisdiction of the authority to reopen the assessment. In administrative or quasi judicial matters, where exercise of powers are well regulated and segregated through rules and regulations or ad .....

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ice 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. - Decided in favour of assessee - SPECIAL CIVIL APPLICATION NO. 21070 of 2015 - Dated:- 19-7-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ FOR THE PETITIONER : .....

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.59 lakhs. Such return was processed under section 143(1) of the Income Tax Act, 1961( the Act for short). Thus, no scrutiny assessment took place for the said assessment year. To reopen such assessment, impugned notice came to be issued. The Assessing Officer had recorded following reasons for issuing the notice: In this case, assessee has filed her return of income for A.Y.2008-09 on 30.9.2008 with declaring total income of ₹ 20,59,230/-. The same was processed under section 143(1) of th .....

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in 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 .....

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to disclose fully and truly all material facts necessary for assessment. Thus, considering the facts of the assessee case record and reason mentioned as above the assessee case needs to re-open for reassessment proceeding by issuing notice under section 148 of the I.T.Act, 1961. 3. Learned counsel for the petitioner at the outset made it clear that he is raising only one ground, namely of jurisdiction of the Assistant Commissioner of Income Tax- Circle 5(2), Ahmedabad who has issued notice in th .....

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t dated 19.7.2016 of one Narpat 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 Commissione .....

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abad whereas in the present case, impugned notice has been issued by the Assistant Commissioner of circle 5(2), Ahmedabad. This according to the department happened since in the sale deed, the petitioner was described as an agriculturist. As an agriculturist, having a particular residential address, his assessment would be made by the Assistant Commissioner, circle-5(2) and that is how the impugned notice came to be issued by the said officer. 6. The stand of the department ignores the fact that .....

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