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TMI Blog2017 (11) TMI 1976X X X X Extracts X X X X X X X X Extracts X X X X ..... d fact that the AO who framed the assessment U/S 144 of the Act, never issued any notice for initiating the proceedings under Section 147 of the Act, therefore, in the absence of any valid notice being issued by the AO the present assessment order was not valid, accordingly the same is quashed. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... his saving bank account, without disproving the same, just by stating that affidavits of sons were not filed by the appellant. c) The Id. CIT(A) has acted upon his whims and surmises by assuming that the appellant did not have any tractor and buffaloes with him, without disproving the evidences placed on record. d) The Id. CIT(A) has acted against the law by not accepting the statement on oath given by a person in the form of a duly sown in affidavit. Further, the rejection of the affidavit has been made without cross examining the deponents for technical reason that the same did not identify the officer in whose front it was to be filed nor the proceedings in which it was to be used. e) The Id. CIT(A) has wrongly denied credit of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee did not furnish the explanation, the AO completed the assessment under Section 144 / 148 of the Act on 12.1.2016 at an income of ₹ 24,69,000/-. Being aggrieved the assessee carried the matter to the learned CIT(A) who sustained the addition. 4. Now the assessee is in appeal. 5. The learned counsel for the assessee submitted that the notice under Section 148 of the Act was issued by the ITO Ward-2 (4), Meerut who had no jurisdiction on the case of the assessee. A reference was made to page 70 of the assessee's paper book, which is copy of the reasons recorded dated 11.4.2014 by the ITO Ward-2 (4), Meerut. It was further submitted that the assessment has been framed by ITO, Baraut who had not issued any notice under Section 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not any other AO or authority of the department. Therefore, it is well settled that the AO's jurisdiction to reopen an assessment u/s. 147 depends upon the issuance of a valid notice. If the notice issued by him is invalid for any reason the entire proceedings taken by him would become void for want of jurisdiction". 9. Similarly the Hon'ble Calcutta High Court in the case of Smt. Smriti Kedia vs. Union of India 339 ITR 39 (Supra) held as under: "It is evident that the department in its affidavit in opposition has not denied the fact that all along the petitioner was assessed at Kolkata That apart, there is nothing on record to show that pursuant to an order under section 127 of the Act, the assessment records of the petitioner we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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