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TMI Blog2022 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the "Act"). In order to raise this legal issue for the first time before this Tribunal he relied on the decision of Hon'ble Supreme Court in National Thermal Power Co. Ltd. Vs. CIT (1998) 229 ITR 383 (SC). Since it is a pure legal issue, the Ld. DR also could not oppose in the light of the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. (supra). 3. Regarding the legal issue, the Ld AR assailing the action of the AO [ITO, Wd-36(4), Kolkata] to frame the reassessment the Ld. AR submitted that in the instant case the assessee had filed the original return of income on 13.07.2013 and has shown in its Return of Income (ROI) the jurisdictional AO as ITO, Ward-40(4), Kolkata and in order to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued by ITO, Wd-45(4) who did not enjoy jurisdiction even as per the original return filed by the assessee in which it was shown ITO, Wd-40(4) who had the jurisdiction before the re-structuring made by CBDT order, supra. Therefore, according to the Ld. AR, the action of the ITO, Wd-36(4) to have framed the reassessment order dated 27.12.2019 without issuing the reopening notice u/s. 148 of the Act is bad in law for being without jurisdiction and, therefore, null in the eyes of law and for that he cited the following judicial precedents/decisions: (i) Smt. Smriti Kedia Vs. Union of India & Ors. 339 ITR 37 (ii) ITA No. 1835/Kol/2018 in M/s. Tirupati Balaji Traders Vs. ITO, AY 2015-16 order dated 22.03.2019 (Trib. Kol) (iii) ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee had filed the return of income on 13.07.2013 (refer page 5 of paper book) showing that ITO, Ward-40(4) was having original jurisdiction over the assessee to assess her income. Thereafter, the restructuring took place as per the CBDT Circular dated 30.11.2014 which is evident from the notification placed at page 1 to 4 of the paper book. As per the restructuring there was change in jurisdiction and it is noted that the assessee's assessment has to be done by ITO, Wd-36(4) of Kolkata. However, even after transfer of jurisdiction from ITO, Ward-40(4) to ITO, Ward- 36(4), Kolkata, it is noticed that the reopening notice u/s. 148 of the Act was issued on 27.03.2019 (refer page 9 of paper book) by ITO, Wd-45(4) who did not enjoy the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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