Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 1418 - HC - Income TaxAO jurisdiction to issue notice u/s 143 2 on the relevant date - ITAT quashing the assessment order passed u/s 143(3) by the Income Tax Officer Ward-9(2) Kolkata on the ground of lack of jurisdiction - lack of jurisdiction without considering Sub-section (2) of Section 124 of the Act 1961 and Sub-Section (3) of 127 HELD THAT - Following the decision of Hotel Blue Moon 2010 (2) TMI 1 - SUPREME COURT thus we find that the legal position had been rightly taken note of by the learned tribunal and the assessee cannot be prevented from raising the question of jurisdiction which is an issue which goes to the root of the matter and the learned tribunal had rightly permitted the assessee to canvas the issue and also rightly concluded that the assessment was bad in law. Thus we find there is no substantial question of law arising for consideration in this appeal. With the above we note that the revenue could not factually controvert the submissions of the assessee that notice u/s 143 2 and section 142 1 of the Act was issued by an officer who did not have jurisdiction over the assessee.
The High Court of Calcutta allowed the appeal filed by the revenue under section 260A of the Income Tax Act, 1961. The Court found that the assessing officer lacked jurisdiction to issue the notice under section 143[2], making the assessment void ab initio. The Court referred to relevant legal precedents and concluded that there was no substantial question of law arising for consideration in this appeal. The revenue could not dispute the submissions that the officer lacked jurisdiction to issue the notice.
|