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TMI Blog2018 (3) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... on, i.e., jurisdiction over the matter, such reasons are non-est, being in flagrant violation of the express provisions of section 147 read with those of section 2(7A) of the Act. - Decided in favour of assessee. - I.T.A No. 336/Agra/2014 - - - Dated:- 24-11-2017 - SHRI A. D. JAIN, JUDICIAL MEMBER For The Assessee : Shri Navin Gargh, AR. For The Revenue : Shri Waseem Arshad, Sr. DR. ORDER This is assessee s appeal for Assessment Year 2005-06, taking the following grounds: 1. Because in any view, the ld. CIT(A) has erred in disallowing deduction u/s 54B of the I.T. Act for making investment of Amount of ₹ 14,09,670/- in purchase of agriculture land being in the name of minor Daughter, which is grossly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. According to the ld. DR, per contra, the competence or jurisdiction of the AO passing the assessment order has never been called into question by the assessee and so, he cannot be allowed to do so now. The ld. DR has also placed reliance on section 129 of the IT Act, 1961. 5. I have heard the parties and have perused the material on record. As per the first para of the assessment order, notice dated 09.03.2011 was issued to the assessee. A copy thereof has been produced before this bench. 6. This notice has been issued by the ACIT-I, Agra. The first para of the assessment order further states that since it is the ITO-4(2), Agra who holds jurisdiction over the assessee s case, all correspondence, etc., relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction over the matter, viz., the ITO-4(2), Agra. 9. Section 147 of the Act reads as follows: 147. If the 77[Assessing] Officer [has reason to believe] that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) 10. Now, as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 148 of the Act. 13. Section 148(1) (relevant portion) is: 148 (1) before making the assessment, reassessment u/s 147, the Assessing Officer shall serve on the assessee a notice 14. Section 148 (1), again, uses the expression Assessing Officer which, as considered above, is the expression defined in section 2(7A), to mean the authority exercising the relevant jurisdiction. Since the ACIT-1, Agra, did not have jurisdiction over the matter, he could not, in law, have issued the notice u/s 148 of the Act. 15. Reliance on Manju Agarwal vs. ITO , (APB, 89/1 to 89/23), decision dated 23.08.2013, in ITA No.550/Agra/2012, rendered by this Bench, is appropriate in this regard. 16. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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