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TMI Blog2022 (3) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ITO which was beyond his jurisdiction and the same was therefore, void ab initio. Under the circumstances, the assessment framed by ACIT, is bad in law as he did not issue any notice u/s 143(2) of the Act to assume jurisdiction to frame the assessment. CIT(A), this respect has placed reliance on the decision in the case of Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] wherever the Hon ble Supreme Court has held that issue of notice u/s 143(2) is sine-qua-non to assume jurisdiction to frame assessment - The decision of Hon ble Calcutta High Court in the case of Kusum Goyal [ 2010 (4) TMI 655 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misconstrued transfer of records from the ITO to the ACIT/DCIT, which is done purely for distribution of workload among the AOs in a particular charge on the basis of administrative instruction of the CBDT. 5. That in law and on the facts of the case, the Ld. CIT(A) erred in acknowledging the issue of jurisdiction, while such was never raised before the AO as per relevant provisions of the Act. 6. That the petitioner craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of appeal. 3. A perusal of the above grounds of appeal reveals that the Department, inter alia, has contested the action of the Ld. CIT(A) in accepting the argument of the assessee, that the assessment order passed by ACI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities shall exercise all or any of the powers and perform all or any of the functions Conferred on, or, as the case may be, assigned to such authorities by or under this Act in accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. [Explanation.- For the removal of doubts, it is hereby declared that any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of the income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-section (1)]. (2) The directions of the Board under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses to a DC/AC who is located in a different station, which increases their cost of compliance. The Board had considered the matter and is of the opinion that the existing limits need to be revised to remove the abovementioned hardship. An increase in the monetary limits is also considered desirable in view of the increase in the scale of trade and industry since 2001, when the present income limits were introduced. It has therefore been decided to increase the monetary limits as under: Income Declared (Mofussil areas) Income Declared (Metro cities) ITOs ACs/DCs ITOs D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (whether with or without concurrent jurisdiction) also subordinate to him. 10. A perusal of the above statutory provisions would reveal that jurisdiction to transfer case from one Assessing Officer to other Officer lies with the Officers as mentioned in section 127(1) who are of the rank of Commissioner or above. No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ITO which was beyond his jurisdiction and the same was therefore, void ab initio. Under the circumstances, the assessment framed by ACIT, is bad in law as he did not issue any notice u/s 143(2) of the Act to assume jurisdiction t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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