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2016 (11) TMI 124 - PATNA HIGH COURT

2016 (11) TMI 124 - PATNA HIGH COURT - TMI - Jurisdiction to make the assessment - validity of assessment - Held that:- From a bare reading of the relevant part of the notification, dated 22nd October, 2014, aforementioned, it becomes abundantly clear that it is the Commissioner of Income Tax (Exemption), Patna, who has been vested with the jurisdiction to make assessment under various provisions of the Income Tax Act including Section 11 thereof, which relates to income from property held for c .....

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ct 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 assessment, so made, is void ab initio and cannot be regarded as a mere irregularity. - Civil Writ Jurisdiction Case No.9170 of 2016 - Dated:- 27-10-2016 - CHIEF JUSTICE AND DR. JUSTICE RAVI RANJAN, JJ. For The Petitioner : Mr. Gautam Kejriw .....

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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, da .....

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nder Section 11 of the Act. 3. We have heard Mr. Gautam Kejriwal, learned counsel, appearing on behalf of the petitioner and Mr. Rishi Raj Sinha, learned counsel appearing, on behalf of the respondents. Background facts: 4. Shorn of unnecessary details, the facts necessary for adjudication of writ petition are, in brief, as under: 5. The petitioner trust was established on 24.12.2007 and though PAN was obtained in the year 2008 itself, no annual returns for the Assessment years 2008-09 to 2011-1 .....

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e duly acknowledged. 6. Thereafter, a proceeding, under Section 142(1) of the Act, for scrutiny and assessment of the returns 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, thro .....

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Notification No.52/2014, dated 22nd October, 2014, issued by the CBDT having specifically conferred jurisdiction on the Commissioner of Income-tax (Exemption), Patna, to deal with such Trust, which, as assessee, claims exemption, the assessment made in the present case by the Income Tax Officer (Exemptions), Muzaffarpur, is wholly without jurisdiction and, therefore, void ab initio, the contention of the respondents is that the act of making of assessment by Income Tax Officer (Exemptions), Muz .....

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the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas as specified in the corresponding entries in column (4) of the said Schedule. This Notification dated, 22nd October, 2014, also authorizes the Commissioners of Income Tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners of Income Tax or Joint Commission .....

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xx 8. xxxx 9. xxxx 10. xxxx 11. xxxx 12. xxxx 13. Commissioner of Income-tax (Exemption), Patna Patna State of Bihar and Jharkhand All cases of persons in the territorial area specified in column (4) claiming exemption under Clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of Section 10, Section 11, Section 12, Section 13 A and Section 13 B of the Income Tax Act, 1961, and assessed or assessable by an Income Tax authority at serial numbers .....

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