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TMI Blog2012 (6) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuance of the powers conferred on the said authority by the Board u/s. 120(4)(b) – the Revenue's claim of Jt. CIT holding concurrent jurisdiction with the ITO, Ward 1, Sri Ganganagar is, therefore, without substance as no scope for application of s. 292B of the Act - in favour of assessee. - C.O. NO. 48A (Jodh.) of 2007 - - - Dated:- 27-4-2012 - R.K. GUPTA, SANJAY ARORA, JJ. R.H. Gohel for the Respondent. ORDER Sanjay Arora, Accountant Member This is a Cross Objection (C.O.) by the Assessee arising out of the appellate order by the Commissioner of Income Tax (Appeals)-I, Bikaner ('CIT(A)' for short) dated 20-06-2007, partly allowing the assessee's appeal contesting its assessment u/s. 143(3) read with section 147 of the Income Tax Act, 1961 ('the Act' hereinafter) vide order dated 27-03-2006 for the assessment year (AY) 2003-04. 2. None appeared for and on behalf of the assessee when its CO was called out for hearing; it having submitted letters, as dated 16/3/2012, stating that the legal question raised by its C.O. be decided on the basis of the written submissions placed on record. Further, the Revenue's appeal be heard only subsequently, i.e., in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 31-07-2001, effective 01-08-2001 (copy on record). 4. We have heard the ld. DR, and perused the material on record, as well as the case law on the subject. 4.1 The first and the primary issue that arises for determination, is whether the Jt. CIT was at relevant time an 'Assessing Officer', i.e., within the meaning of the term u/s. 2 (7A) of the Act. This is as the Act contemplates the recording of the reason/s u/s. 148 (2) and the issue of notice u/s. 148(1) only by an AO. The question as to whether he was the assessee's AO or not would arise, but only next. This is for the simple reason that if he is not an AO, i.e., authorized to exercise the powers and perform the functions as conferred on or assigned to an AO, there is no question of him being the assessee's AO and, thus, eligible to issue a notice u/s. 148 thereto, or to any other for that matter. Of course, though, an income-tax authority would be an AO only in relation to some persons or class of persons, and cannot be so in vacuum or de hors the same. This aspect is also relevant for the reason that the Act provides for jurisdiction of the income tax authorities and that of the Assessing Officers separately, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner or Joint Director who is directed under clause ( b ) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act;' Section 120 of the Act is again relevant, and is reproduced as under: '120. Jurisdiction of income-tax authorities (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. Explanation.- For the removal of doubts, it is hereby declared that any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of the income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-section (1). (2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to issue orders in writing for the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise the powers and perform the functions as any higher authority amongst them may direct, and, further, references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such higher authority and any provision of this Act requiring approval or sanction of any such authority shall not apply. (6) Notwithstanding anything contained in any direction or order issued under this section, or in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of furnishing of the return of income or the doing of any other act or thing under this Act or any rule made thereunder by any person or class of persons, the income-tax authority exercising and performing the powers and functions in relation to the said person or class of persons shall be such authority as may be specified in the notification.' 4.3 There is no dispute that the income tax authority issuing the notice u/s. 148 dated 14-10-04 to the assessee in the instant case is the Jt. CIT, Sri Ganganagar. Clearly, therefore, only a Joint Commissioner, where authorized u/s. 120(4)(b) by the Chief Commissioner or Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time. In fact, the assessee has also placed on record copy of the application u/s. 6(1) of the Right to Information Act, 2005 dated 16-05-2008, requesting the AO (ITO, Ward- 1, Sri Ganganagar) for a copy of any such order/Notification, which is averred (vide affidavit dated 26-06-2008, on record), to have been denied by the addressee (vide letter no.168 dated 16-06-2008), stating the same to be not in public interest. How, we wonder, could the disclosure of a public order, as the said Notification, be not in public interest? That apart, the same has been specifically called for by the tribunal for the purpose of disposing the instant cross objection. The Revenue's, which has also placed its written submissions on record, stand that the Jt. CIT, Sri Ganganagar, had jurisdiction to assess the assessee u/s. 120 of the Act, thus, cannot be accepted, i.e., in the absence of a specific order issued in pursuance to sec. 120(4)(b) specifically authorizing him to exercise the powers and perform the functions as conferred on or assigned to an AO by or under the Act, or a Notification u/s. 120(6) of the Act. The claim of him holding concurrent jurisdiction, i.e., with the ITO, Ward 1, Sri G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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