TMI Blog2022 (3) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... s here is a case where the Addl. CIT lacks jurisdiction and is not a case of exercise of jurisdiction of territorial jurisdiction. The assessment has to be completed by the authority who has initiated the proceedings for making assessment and any another authority and take over the proceedings only after a proper order of transfer u/s.127(1) or 127(2) of the proceedings. The Revenue has not brought any order for transfer of proceedings thus assessment proceedings are void without there being an order u/s. 127(1). Thus we hold that the assessment is without jurisdiction and is, accordingly, quashed. Since we have quashed the assessment order, we do not find it necessary to dwell into the merits of the case. - ITA No. 4745/DEL/2017 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed to decide the ground of appeal wherein it was stated that the assessment framed under Section 143(3) without issue of notice under Section 143(2) by ITO Ward 2 Narnaul was invalid and non-est. 7. The Ld. CIT(A) has further erred in confirming addition made on account of cash deposit in his bank account despite plausible explanation furnished during assessment as well as appellate proceedings. 8. The Ld. CIT(A) has erred in confirming the addition made by Ld. A.O. on account of denial of full exemption claimed under Section 54F of I.T. ACT. 9. The Ld. CIT(A) filed to adjudicate judiciously the claim of agricultural income of the assessee denied by Ld. A.O. without any basis. 10. The assessee craves to amend, modify, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee/appellants also gets reiterated by the decision of ITAT D Bench in the case of Mega Corporation Ltd. vs. Addl. CIT Range 6, New Delhi reported in (2015] 62 taxman.com 351 (Delhi) (Tribunal), whereby the Delhi Bench of the Tribunal held that once authorities' lack jurisdiction then it is well settled it cannot participate even on elapse of time. Thus, in the absence of jurisdiction, order made by Addl. CIT is a nullity. Further provisions contained in section 124 is of no help to the Revenue in as much as here is a case where the Addl. CIT lacks jurisdiction and is not a case of exercise of jurisdiction of territorial jurisdiction. The assessment has to be completed by the authority who has initiated the proceedings for ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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