TMI Blog2019 (9) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 143(2) was upto 30/09/2016 but the A.O. who was having the jurisdiction i.e; the ITO, Ward 6(4) Mohali issued the notice under section 143(2) alongwith the questionnaire under section 142(1) of the Act to the assessee on 22/05/2017. As notice under section 143(2) of the Act was not issued in prescribed time limit as per the proviso to section 143(2) of the Act by the A.O. having the jurisdiction upon the case of the assessee and the notice issued by the ACIT, Amritsar suffered from an inherent lacuna affecting his jurisdiction so the same could not be cured by having resort to the provisions of section 292B of the Act. Therefore the assessment framed under section 143(3) of the Act, by the A.O. without issuing the notice u/s 143(2) of the Act within the time limit prescribed in the proviso to section 143(2) of the Act was invalid and accordingly quashed. - Decided in favour of assessee. - ITA No. 1163/Chd/2018 (Assessment Year : 2015-16) - - - Dated:- 1-8-2019 - SHRI. N.K. SAINI, VICE PRESIDENT Assessee by: Shri Salil Aggarwal, Advocate And Shri Shailesh Gupta, Advocate Revenue by: Smt. Chandrakanta, Sr. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(2) has been issued by an officer who had no jurisdiction over the assessee - appellant . 4. During the course of hearing the Ld. Counsel for the Assessee submitted that the additional ground raised is purely a legal ground and it goes to the root of the matter therefore the same is to be admitted. Reliance was place on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. (NTPC) Vs. CIT reported in 229 ITR 383. 5. The Ld. Sr. DR opposed the admission of the additional ground and submitted that the assessee neither raised this ground before the A.O. or the Ld.CIT(A) therefore it may not be admitted at this stage. 6. I have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case it is not in dispute that the additional ground raised by the assessee at this stage is purely a legal ground and the relevant material is available on the record, so it deserves to be admitted as per the ratio laid down by the Hon'ble Apex Court in the case of NTPC Vs. CIT (Supra) wherein it has been held as under: where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the A.O. Mohali and not with A.O. Amritsar who issued the notice dt. 12/08/2016 under section 143(2) of the Act, reference was made to page no. 23 of the assessee s paper book which is the copy of the said notice. It was further stated that the assessee raised the objection against the said notice dt. 12/08/2016 vide letter dt. 22/08/2016 written to the ACIT, Circle-1, Maqbool Road, CR Building, Amritsar by stating that the assessee was assessed under DCIT/ACIT, Circle-6(1), Mohali and that the addressee had already been changed in the PAN card also. It was contended that the ACIT, Circle-1, Amritsar transferred the file to the DCIT, Cicrle-6(1), Mohali who issued the notice dt. 22/05/2017 under section 143(2) which was barred by limitation and the earlier notice dt. 12/08/2016 issued by the ACIT, Circle-1, Amritsar was without jurisdiction. It was further submitted that as per the provision contained in proviso to Section 143(2) of the Act, the notice under section 143(2) of the Act could have been issued to the assessee on or before 30/09/2016, but the A.O. having the jurisdiction upon the assessee s case i.e; ITO, Ward-6(4), Mohali had not issued any such notice within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend the office of the Assessing Officer or to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished. From the proviso to sub section 2 of Section 143 of the Act, it is clear that no notice under section 143(2) of the Act shall be served on the assessee after the expiry of six months from the end of the Financial Year in which the return was furnished. In the present case the assessee filed the return on 14/09/2015 and the Financial Year ended on 31/03/2016. Therefore the time available to issue the notice under section 143(2) was upto 30/09/2016 but the A.O. who was having the jurisdiction i.e; the ITO, Ward 6(4) Mohali issued the notice under section 143(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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