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TMI Blog2018 (11) TMI 1695X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit for issuance of such notice. Therefore, the notice issued u/s 143(2) by DCIT, Kanpur-2 beyond the statutory period of time is without jurisdiction and therefore, any order passed in consequence of such notice is also liable to be quashed. - ITA No.724/LKW/2017 Assessment Year 2013-14 - - - Dated:- 30-11-2018 - Shri A.D Jain, Vice President And Shri T.S. Kapoor, Accountant Member Appellant by Shri P.K. Kapoor, CA Respondent by Shri A.K. Bar, CIT, DR ORDER T.S. Kapoor, A.M: This is an assessee appeal filed by the assessee against the order of Ld. CIT (A)-I, Kanpur dated 14/08/2017. 2. At the outset, the Ld. AR invited our attention to the petition for admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasoning on the transfer memo that DCIT-IV, Kanpur had no jurisdiction to issue notice, as the jurisdiction lied with DCIT-II, Kanpur and realizing the mistake DCIT-IV, Kanpur had transferred the case to DCIT-2, Kanpur and by which time the period for issue of notice u/s 143(2) had expired, as the notice dated 07.09.2015 was beyond the statutory period. It was submitted that the assessment was completed by DCIT-2, Kanpur who had issued notice dated 07.09.2015 which was time barred and therefore, the consequent assessment is illegal needs to be quashed. As regards the earlier notice dated 30.09.2014, the Ld. AR submitted that such notice remained unlawful as there was no jurisdiction with DCIT-IV, Kanpur. The Ld. AR further submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Assessing Officer who issued notice on 30.09.2014 had no jurisdiction to assess the assessee and, therefore, he transferred the case to DCIT-2, Kanpur who though had jurisdiction to assess the assessee but issued notice u/s 143(2) only on 07.09.2015 by which date period for issuance of notice had expired. We further find that no order u/s 127 of the Act was passed by the Assessing Officer to transfer the case from Kanpur-4 to Kanpur-2. The Assessing Officer who had jurisdiction to assess the assessee issued notice u/s 143(2) only on 07.09.2015 which was beyond the prescribed time limit for issuance of such notice. Therefore, the notice issued u/s 143(2) by DCIT, Kanpur-2 beyond the statutory period of time is without jurisdiction and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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