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TMI Blog2022 (12) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee against the order dated 28.06.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as 'CIT(A)']. 2. The assessee in this appeal has taken following grounds of appeal : - 1. That the order of the Ld. Assessing Officer upheld by the Worthy CIT(A) is being challenged on the ground of it being bad in law, arbitrary & having been passed ignoring th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 148 of the Act is bad in law and against the provisions of the Income Tax Act 1961 a) Ld. Principal CIT has recorded satisfaction in a mechanical manner, without application of mind to accord sanction for issuing of notice U/s 148 of the Act . b) Notice U/s 148 issued by Non Jurisdictional Assessing Officer and no notice U/s 148 has been issued by jurisdictional Assessing Officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be urged at the time of hearing. The assessee inter alia has taken the legal ground that no notice u/s 148 was issued by the AO who has framed the assessment order. 4. Since this additional ground goes to the root of the case, therefore, the same is admitted for adjudication. 5. The arguments have been heard on the legal ground first. As per Ld. Counsel for the assessee, in this case notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice u/s 148 of the Act was going to expire, therefore, the AO / ITO with whom the name of the assessee way lying as per PAN Data Base issued notice u/s 148 of the Act . However, later on, the case was transferred to the concerned jurisdictional ITO, Ward-3(5) and the assessment has been rightly framed. 7. I have heard the rival content ions and have gone through the record. Admittedly, the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Pankajbhai Jay Sukh Lal Shah Vs. ACIT [2019] 6 TMI 799 - Gujarat High Court . In view of this, the assessment order framed by the ITO, Ward-4(5) being bad in law is hereby quashed. 9. Since I have already quashed the assessment order, therefore, there is no need to adjudicate the remaining grounds of appeal. In view of the observation given above, the appeal of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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