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TMI Blog2017 (7) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... elp to the Revenue in as much as here is a case where the Addl.CIT lacks jurisdiction and is not a case of exercise of jurisdiction of territorial jurisdiction. The assessment has to be completed by the authority who has initiated the proceedings for making assessment and any another authority and take over the proceedings only after a proper order of transfer u/s 127(1) or 127 (2) of the proceedings. The Revenue has not brought any order for transfer of proceedings from Dy. CIT Circle -6, New Delhi to the Addl. CIT, Range-6, New Delhi and therefore this is quite evident that the Addl. CIT – Range 6 took over the assessment proceedings without there being an order u/s 127(1). - Decided in favour of assessee. - ITA No. 833/Del./2016 - - - Dated:- 10-3-2017 - SHRI B.P. JAIN, ACCOUNTANT MEMBER For The Assessee : Sh. Abhishek Maratha, Advocate For The Revenue : Ms. Bedobina Chaudhari, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER: 1. This appeal of the assessee arises from the order of ld. CIT(A), Rewari vide order dated 1.12.2015 for the A.Y. 2007-08. The assessee has raised the following grounds of appeal:- 1. That the appellant humbly reiterates f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings relates to Financial Yr : 2006-07 not to Financial Year : 2015- 16. ( c) The valuation report of the DVO dt 25.03.2015 had also intimated that the valuation could not be done due various reasons. That no copy of any Valuation Report dt 25th March 2015 has been supplied to the till the date. That the identity of the house can be proved by the Electricity Bill, Water Bill and House Photos. That these were duly provided. 7. That the CIT(A) committed error in law and fact in disallowing the grounds of appeal in respect of the cash deposits. That the AO and Ld CIT (A) has not allowed credit of duly supported cash receipts: a. Sale deeds dt 31.12.2005, 22.6.2006 b. Agreement to Sale with Sh Laxman Singh. c. Sale Deed executed by Sister in favour same purchaser. 8. That appellant contention that cash has been deposited received from the agricultural land sale in favour of Sh Laxman Singh. That the amount received from Sh Laxman Singh was more than sale consideration shown in Sale Deed. That the fact is duly supported by the agreement to sale. That the land was sold at the rate mentioned in the sale agreement. That photocopy the agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Judicial Official only but to act as both. That they are supposed to help and inform the taxpayer about their rights and liabilities well in advance. The Officers should not take disadvantages of the assessee's ignorance of law. 17. That justice should not only be done but appears to have been done manifestly and undoubtedly. The Hon'ble SC says that the taxing authorities should not act in a manner indicate that the scales of justice are weighted against the assessee. The appellant craves for permission to add, delete or amend the grounds of appeal before or at the time of hearing of appeal. Under the circumstances it is prayed that the appeal may be allowed and / or any other relief as Hon'ble Tribunal may think fit. 2. The ld. counsel for the assessee argued that he has to press only the jurisdictional issue for the notice issue u/s 148 of the Act for transfer of case from one Assessing Officer to another Assessing Officer. The ld. counsel at the outset read the provisions contained in section 120(1) and 120(2) of the Act which are produced here in below:- 120. ( 1) Income-tax authorities shall exercise all or any of the powers and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91377/- was filed and case was adjourned to 04.03.2013. On 04.03.2013, the counsel of the assessee Sh. Naresh Aggarwal Advocate, filed written objection regarding jurisdiction of the case and the matter was discussed with him. Written reply regarding objection on jurisdiction was supplied to him and he was asked to keep the proceedings continue and proceedings were attended to by him. Written replies were filed which have been considered and placed on record .. 5. The order of the assessment dated 22.3.2013 section 147/143(3) of the Act at page 66 of the PAPER BOOK, placed on record. Office order in F.No.1151 dated 4.2.2013 issued by the Joint Commissioner of Income Tax, Range and the relevant part is reproduced herein below:- Office Order In exercise of the powers conferred by the sub section (1)(2) clause (b) of sub section (4) and sub section (5) of section 120 of Income Tax Act, 1961 read with Notification No. 230/2001 (F.No.18716/2001-IT(A-1) dated 31.7.2001 ) and Notification No. 340/2001 dated 29.10.2001 and all other provisions enabling me in this behalf, I the Joint Commissioner of Income Tax, Rewari Range, Rewari hereby authorizes the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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