9911796707
TMI Blog1983 (11) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13-7-1981. Apparently, the mistake on the part of the assessee arose because this notification had not reached the assessee by the time the return was filed by him. It is stated by the learned representative for the assessee that this order has not been served on his client till date. If so, it is regrettable. It appears that the assessee also received a direct notice under section 148 of the Act from the ITO and the assessee had replied to him that he had already filed the return before his regular officer. The ITO accepted the return which he ought to have forwarded to the ITO, Special Investigation Circle-I, under section 143(1) of the Act on 31-8-1982. When this matter was brought to the notice of the Commissioner, he issued notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... His return, it was claimed, was complete. The learned departmental representative, however, relied upon the orders of the authorities below. He claimed that the assessment was lacking in jurisdiction. He disputed the proposition that there was a concurrent jurisdiction. He claimed that once a case is assigned to a particular officer, that officer alone was competent to deal with the same. He further claimed that the ITO was bound to make enquiries in the facts of this case in view of the raid and the seized documents, even as pointed out by the Commissioner. He claimed that there are a number of decisions which have uniformly laid down that non-enquiry would constitute prejudice, last one being that of the Rajasthan High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TO has jurisdiction to assess the assessee. There is no such dispute in this case as after the Commissioner's order the territorial ITO ceases to have jurisdiction and the ITO, Special Investigation Circle-I, assumes jurisdiction for all pending matters. We are satisfied that there was a transfer of jurisdiction under a valid order on 13-7-1981 for the purpose of facilitating investigation in respect of material seized during a search in the assessee's premises on 2-4-1980. This order does not become any the less valid merely because it had not found its way to the assessee, as claimed by him. Hence, the assessment was rightly set aside by the Commissioner as it was lacking in jurisdiction. In fact, the assessment has no legal effect and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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