9911796707
TMI Blog2016 (11) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... certiorari, quashing the order of assessment and demand notice, dated 31.03.2016, passed by the respondent, Income Tax Officer (Exemptions), Muzaffarpur, for the assessment year 2013-14, under Section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), on the ground of being without jurisdiction and in violation of the Notification No.52/14, dated 22.10.2014, issued by the Central Board of Director Taxes (CBDT). The petitioner also seeks a direction restraining the respondent, Income Tax Officer (Exemptions), Muzaffarpur, from executing the impugned order of assessment and demand notice, dated 31.03.2016, aforementioned. 2. With the help of this writ petition, the petitioner seeks a declaration that, in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns was initiated by the respondent Assistant Commissioner of Income Tax, Darbhanga. According to the petitioner, thereafter, the said proceeding was transferred to respondent, Income Tax Officer (Exemption), Muzaffarpur, and the impugned assessment and demand notice, dated 31.03.2016, came to be issued. 7. The petitioner, immediately, filed his objection, on 30.04.2016, through its Chartered Accountant, pointing out the error of jurisdiction in issuance of the impugned assessment and demand notice, dated 31.03.2016, aforementioned, the same being in contravention of Notification No. 52/14, dated 22.10.2014, issued by the Central Board of Direct Taxes (CBDT), as the petitioner was not registered under Section 12AA of the Act and has never c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exercise of the powers and performance of the functions by the Additional Commissioners of Income Tax or Joint Commissioners of Income Tax and Tax Recovery Officers, who are subordinate to them, in respect of cases or classes of cases specified in column (5) in such territorial areas specified in the corresponding entries in column (4) of the said Schedule in accordance with the orders issued by the respective Commissioners of Income Tax. 10. The relevant part of the Schedule reads thus: S. No. Designation Headquarters Territorial Area Cases or classes of cases 1. xxxx 2. xxxx 3. xxxx 4. xxxx 5. xxxx &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction to deal with the Trust, which do not claim exemption from payment of taxes, the Income Tax Officer (Exemptions), Muzaffarpur, could not have, apparently, made any assessment of tax in the case of the present petitioner. 13. In other words, the impugned order of assessment runs wholly contrary to the directions of the CBDT contained in the Notification, dated 22nd October, 2014, which are, admittedly, binding on even the assessing authority concerned. 14. Because of the fact that the assessment, has impugned in the present case, has been made by an authority, which had no jurisdiction to make assessment inasmuch as the authority to make assessment stood vested in the Commissioner of Income-Tax (Exemption), Patna, the impugned asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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