TMI Blog2022 (5) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... issue notice dated 14th March, 2022 to propose initiation of reassessment proceedings, as the petitioner s jurisdictional Assessing Officer is based in Delhi, Circle 10(1). Consequently, as the impugned notice under Section 148A(b) as well as the impugned order under Section 148A(d) have been issued by a non-jurisdictional Assessing Officer, the same are quashed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law. - W.P.(C) 6905/2022 & CM APPLs.21038-21039/2022 and 21119/2022 - - - Dated:- 10-5-2022 - HON'BLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng reassessment proceedings in case of the erstwhile non-existing entity, bearing PAN AABCI7776B, for the assessment year 2018-19, without furnishing the approval of Respondent No.2. 4. Learned Counsel for the Petitioner states that the impugned notice has also been issued on factually incorrect grounds, since the Petitioner had not purchased the immovable property located at Barmer in fact, during the relevant year, the said property had only been taken on a lease for a period of 19 years and 11 months for installation of tower, as the assessee is engaged in providing passive infrastructure telecom services. 5. Issue notice. Mr.Ajit Sharma, learned counsel for the respondents, accepts notice. 6. Today, in Court, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the non PAN Category and was sent to the AO having jurisdiction as per the territorial address mentioned as above. JAO i.e. DCIT, Cir- 10(1), Delhi could not view the information as it was not shared with him through INSIGHT portal. Hence, no action could be initiated at his end by that time. When the assessee informed its PAN and it was found to be with DCIT, Cir- 10(1), Delhi but there was no such functionality on the INSIGHT portal to transfer the information from the undersigned AO to the concerned JAO i.e. DCIT, Cir- 10(1), Delhi immediately. Due to paucity of time order u/s 148A(d) and notice u/s148 were therefore passed by the undersigned AO with the approval of the specified authority, The undersigned AO has to initiate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income tax Officer Ward-6(2), Jaipur Copy to:- 1. The Pr. Commissioner of Income-Tax-II, Jaipur for information. 2. The Addl Commissioner of Income-Tax, Range-6, Jaipur for information. Income tax Officer Ward-6(2), Jaipur 7. Having perused the letter dated 9th May, 2022 written by the Income Tax Officer, Ward 6(2), Jaipur, this Court is of the view that the said Income Tax Officer had no jurisdiction to issue notice dated 14th March, 2022 to propose initiation of reassessment proceedings, as the petitioner s jurisdictional Assessing Officer is based in Delhi, Circle 10(1). Consequently, as the impugned notice under Section 148A(b) as well as the impugned order under Section 148A(d) have been issued by a non- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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