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TMI Blog2024 (7) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it suffered from lack of territorial jurisdiction and thereby allowing the assessee's appeal without considering the fact that as on the date of passing Assessment Order, the Pan was with the ITO, Wd. 9(1), Kolkata from 12/12/2002 to 31/05/2018? ii) Whether the plea of territorial jurisdiction raised at the time of hearing before the Tribunal, can be entertained at all after the lapse of time limit specified in Section 124(3) and in view of Section 292BB of the Income Tax Act, 1961?" 3. The assessment of the respondent/assesse was completed by the ITO Ward No.12(2), Kolkata under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') vide order dated 21.3.2013. After completion of the assessment, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the ITAT concluded that the order passed by the CIT-IV, Kolkata under Section 263 of the Act, 1961 was without jurisdiction. The ITO, Ward No.12(2) Kolkata who passed the original assessment order has also written a letter dated 28.10.2014 to the ITO Ward No.6(4), Kolkata transferring the necessary files consequent to the change of jurisdiction over the respondent/assessee pursuant to the aforesaid Notification No.SO.2752(E) dated 22.10.2014 issued by the CBDT. 4. Learned counsel for the appellant has not disputed the facts afore-noted by us which are well-reflected from paragraphs 4 and 6 of the impugned order of the ITAT but he submits that since the respondent/assessee has not raised any objection as to the territorial jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier." 8. From perusal of the provisions of Section 124(3) of the Act, 1961 it is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvisory jurisdiction goes to the root of the matter and strikes at his very authority to pass the said order. Such defect is basic and fundamental and, therefore, the order passed by the aforesaid C.I.T having no territorial jurisdiction over the respondent/assessee, is nullity. Order or decree passed by a court having no jurisdiction, has been held to be nullity by Hon'ble Supreme Court in Kiran Singh Vs. Chaman Paswan AIR 1954 SC 340, Hira Patari Vs. Kali Nath AIR 1962 SC 199, Balwant N Vishwamitra and Others Vs. Yadav Sada Shiv Mull (2004) 8 SCC 706. 10. The question of territorial jurisdiction as raised by the respondent/assessee has gone to the very root of the case. Such a question could be raised at any stage of the proceedings, to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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