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TMI Blog2019 (3) TMI 1941X X X X Extracts X X X X X X X X Extracts X X X X ..... re us the following grounds of appeal:- "1 That the CIT(A) has wrongly upheld the action of the AO in re-opening the assessment u/s 147/148 of the Income Tax Act, 1961. 2. That the CIT(A) has shown a gross judicial indiscipline by not following the orders of the jurisdictional tribunal while upholding the action of AO of re opening of the assessment u/s 147/148 of the Income Tax Act, 1961. 3. That the CIT(A) failed to appreciate that the reassessment proceedings were required to be quashed since the notice u/s 148 was issued by the ITO who had no jurisdiction. 4. That the CIT(A) wrongly sustained the addition of Rs. 199598/- out of addition of Rs. 400394/- made by the AO and while sustaining the addition he not only ignored the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the cash deposits of Rs. 33,26,620/- appearing in his SB A/c No. 038000100740233 with Punjab National Bank, G.T. Road, Phagwara. The assessee in his reply tried to impress upon the A.O that the the aforesaid deposits were out of the cash generated from the sales of his poultry farm business and the agricultural activities carried out by him. It was observed by the A.O that the assessee was showing his income from the poultry farm business as per his convenience. It was noticed by him that while for the assessee had in his original return of income shown a net profit of Rs. 1,44,951/- on gross receipts of Rs. 7,82,900/-, whereas in the return filed in compliance to notice under Sec. 148 he had shown a net profit of Rs. 1,44,912/- on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative (for short 'A.R') for the assessee at the very outset of the hearing of the appeal submitted that the assessment under Sec. 147 r.w.s. 143(3) had been framed dehors issuance of any notice under Sec. 148 of the IT Act by the A.O having jurisdiction over the case of the assessee. It was submitted by the Ld. A.R that while for the jurisdiction in the case of the assessee was admittedly vested with the ITO, Ward-3, Phagwara, however the notice under Sec. 148 of the IT Act was issued by the ITO, Ward-4, Phagwara, who was not vested with any jurisdiction over the case of the assessee. In sum and substance, it was averred by the Ld. A.R that the assessment framed under Sec. 147 r.w.s. 143(3) san any notice having been issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessment framed by the ITO, Ward-3, Phagwara under Sec. 147 r.w.s. 143(3) of the IT Act, dated 29.03.2016 is based on a notice issued under Sec. 148 as on 27.03.2015 by the ITO, Ward-4, Phagwara. Apart therefrom, we find that the aforesaid notice under Sec. 148 had been issued by the ITO, Ward-4, Phagwara after obtaining the approval from the Joint CIT, Phagwara Range, Phagwara, conveyed vide the latters office letter No. 1257, dated 27.03.2015. In sum and substance, the notice under Sec. 148, dated 27.03.2015 was issued by the ITO, Ward-4, Phagwara, who admittedly had no jurisdiction over the case of the assessee. Infact, the ITO, Ward-3, Phagwara who was vested with the jurisdiction over the case of the assessee had after receivin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not vested any jurisdiction over the case of the assessee would have no existence in the eyes of law. We thus in the backdrop of the aforesaid facts are constrained to observe that the assessment framed by the ITO, Ward-3, Phagwara under Sec. 147 r.w.s 143(3) of the IT Act, dated 29.03.2016 in the absence of a valid notice issued under Sec. 148 cannot be sustained and is liable to be quashed. 8. As we have quashed the assessment framed by the A.O under Sec. 147 r.w.s. 143(3), dated 29.03.2016 for want of jurisdiction, therefore, we refrain from adverting to and therein adjudicating the merits of the addition made in the hands of the assessee. 9. The appeal of the assessee is allowed in terms of our aforesaid observations. Order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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