TMI Blog2022 (6) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer as Ward 5, Yamuna Nagar. Income Tax Returns for the Assessment Year 2020-21 and that for the year 2021-22 do not carry any details of the Assessing Officer. The petitioner is not in a position to controvert the findings recorded by the Authority on facts. It is not possible to go into the aforesaid factual findings while exercising jurisdiction under Article 226 of the Constitution of India. Ld. Counsel for the petitioner has placed reliance on judgment passed by High Court of Delhi in 'Dushyant Kumar Jain vs. Deputy Commissioner of Income Tax and another' [ 2016 (5) TMI 113 - DELHI HIGH COURT] to further contend that it is the same AO who passed the original assessment order, who is empowered to exercise powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding reasons of re-opening the assessment. 3. The petitioner filed return of income for the Assessment Year 2016-17 and response to notice under Section 148. Thereafter he was served with notice under Section 143(2) on 30th June, 2021 vide Annexure P-5. Petitioner responded to the notice under Section 143(2) on 14th August, 2021. The petitioner raised objection w.r.t. the jurisdiction of ITO Ward 5 Yamuna Nagar claiming that the assessee is doing business in Karnal and, thus, it is only ITO Karnal who would have territorial jurisdiction. Further, the petitioner denied having received the amounts from Shri Hitesh Jain Proprietor M/s Mittarsain Rajesh, Karnal and also denied having paid any amount to the said person thus, factually disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by the petitioner dated 14th August, 2021 to the reopening of the assessment for the Assessment Year 2016-17 were decided and communicated to the petitioner on 4th January, 2022 vide Annexure P-8. 6. The factual objections raised by the petitioner were also dealt with on merits and rejected. The said communication dated 4th January, 2022 was supplemented by further communication dated 20th January, 2022 dealing all the objections raised by the petitioner. The petitioner was further issued notice under Section 142(1) of the 1961 Act on 4th March, 2022 whereby he was asked to respond on or before 9th March, 2022. 7. On 22nd March, 2022, the petitioner was issued Show Cause Notice vide Annexure P-13 along with draft assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard counsel for the petitioner at considerable length and have gone through records of the case. 11. Before adverting to the merits of the case, it needs to be noticed that no scrutiny has taken place in the case of assessee for the relevant year. His case was processed under Section 143(1) of the 1961 Act. The intimation under Section 143(1) being not an assessment there is no question of Assessing Officer having formed an opinion thus the question of changing the same does not arise in the present case. So far as primary contention of the petitioner w.r.t. the jurisdictional issue is concerned, admittedly as per documents placed on record by the petitioner himself Income Tax Return for the Assessment Year 2019-20 carries the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Article 226 of the Constitution of India. Ld. Counsel for the petitioner has placed reliance on judgment passed by High Court of Delhi in W.P (C) 1569/2015 CM No.2800/2015 titled as 'Dushyant Kumar Jain vs. Deputy Commissioner of Income Tax and another' on 15th January, 2016, to further contend that it is the same AO who passed the original assessment order, who is empowered to exercise powers under Section 147/148 to reopen the assessment. The said judgment again will have no bearing on the facts of the present case. The reason is not far to seek. In the present case order under Section 143(3) was never passed. 13. After going through the record of the case, we do not find that the Authorities fell into any jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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