9911796707
TMI Blog2019 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... g counsel O R D E R 1. The petitioner has preferred the present petition to assail the notice dated 31.08.2018 issued under Section 143 (2) of the Income Tax Act (hereinafter referred as 'Act') and further notices issued by the respondent on the basis of the said notice, on the ground that the same are without jurisdiction. 2. The case of the petitioner is that an order under Section 127 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was decentralized to Circle 33 (1),CIT (ii), New Delhi and that upon restructuring of the department which was carried out in the year 2014, Circle 33 (1) (Pre-structuring) was redesignated as Circle 51 (1), PCIT-17, New Delhi. 4. The submission of the learned counsel for the petitioner is that apart from the petitioner's case, the case of her husband Sh. S. K. Jain was similarly transferred unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2018. He submits that such objection is therefore clearly barred under Section 124 (3) (a) which reads as under; "(3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer- (a) where he has made a return 83[under sub-section (1) of section 115WD or] under sub-section (1) of section 139, after the expiry of one month from the date on which he was served wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Circle 51 (1). Secondly, the objection has been raised by the petitioner clearly highly belatedly. The purpose of the prescribing the limitation for raising such objection under Section 124 (3) (a), is to ensure that such objections are not timed in such a way as to defeat the right of the revenue to issue notice by letting time pass, and making them time barred. 8. We therefore, find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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