TMI Blog2020 (7) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to record the satisfaction as per the provisions of sub section (2) before the assessment is made. It is a matter of record that the request Ext.P4 is dated 04.01.2020, ie within few days of receipt of the reassessment notice dated 30.12.02019 under Section 148 of the Income Tax Act. Equity can be addressed, by directing 3rd respondent to take a call on the request Ext.P6 under sub section (4) of Section 124 or any other provisions of the Act regarding the jurisdiction of assessment or reassessment proceedings, by taking into consideration observation, herein above and the relevant provisions of the Act. Let this exercise be under taken within a period of one month from the receipt of a copy of this judgment after affording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relies upon the provisions of sub section (1) of Section 124 of Income Tax Act. 2. Issue notice before admission. Sri. Joseph Jose accepts notice on behalf of Income Tax. He opposes the prayer for transfer by relying upon the provisions of sub section (3) of Section 124 of the Income Tax Act. In order to lay emphasis, he refers to the provisions of Sub section (a) of sub section 3, which specifies that no person shall be entitled to call in question the jurisdiction of an assessing officer if return under sub section (1) of Section 139 is filed, after expiry of one month from the date on which was served with a notice under sub section (1) Section 142 or sub section (2) of Section 143 or after the completion of the assessment whichever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. 4. I have heard the learned counsel for the parties. 5. For adjudication of the aforementioned controversy, it would be appropriate to extract the provisions of Sub Sections 1, 2 and 3 of Section 124 and as well as sub section 1 of Section 148, the same read as under. 124. Jurisdiction of Assessing Officers 1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction - (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved with a notice under sub-section (1) of section 142 or [sub-section (2) of section 115WE or] sub-section (2) of section 143 or after the completion of the assessment, whichever is earlier; (b) where he has made no such return, after the expiry of the time allowed by the notice under [subsection (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier; (c) where an action has been taken under section 132 or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case- (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005, in response to a notice served under this section, and (b) subsequently a notice has been served under clause (ii) of sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to clause (ii) of sub-section (2) of section 143, but before the expiry of the time limit for making the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to assessment year 2013-14 and 2014-15. However, this aforementioned contention of Mr.Navaneeth N.Nath was attempted to be refuted by Sri.C.K.Karunakaran in view of the fact that Sub Section (4) of Section 124 enjoins upon the assessing authority to assign a reason by recording a satisfaction for reference of determination as and when any question of jurisdiction is raised. 8. It is a question of fact that the petitioner though shifted his residence in the year 2015 from Alappuzha to Ernakulam and issuance of Pan card Ext.P1 in the year 2019 is a testimony of the same for the remaining assessment years of course in case of any dispute with income tax the jurisdiction would be vested with the Income Tax Authority, Ernakulam. 9. I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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