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TMI Blog2022 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... . Act through issue of notice under section 148 of Income Tax Act. When the assumption of jurisdiction under section 147 read with section 148 of I.T. Act lacks validity, the resultant assessment order lacks legitimacy. Assessing Officer has conducted inquiries without authority of law before issue of notice under section 148 - Thus, the assumption of jurisdiction by the A.O. u/s147 of I.T. Act read with section 148 is based on inquiries conducted without the authority of law. It is of the firm view that assumption of jurisdiction under section 147 r.w.s. 148 on the basis of inquiries conducted without the authority of law lacks legitimacy. Assumption of jurisdiction must be held to be unauthorized, when the inquiries made for assuming the jurisdiction were unauthorized in law and the assessment order passed in pursuance of unauthorized assumption of jurisdiction under section 147 r.w.s. 148 of I.T. Act, also lacks legitimacy. Assumption of jurisdiction must be held to be unauthorized, when the inquiries made for assuming the jurisdiction were unauthorized in law and the assessment order passed in pursuance of unauthorized assumption of jurisdiction under section 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he A.O. the assessee carried the matter in appeal before the Ld. CIT(A) who vide order dated 13.12.2017 partly allowed the appeal of assessee by reducing the addition to the extent of Rs.3,77,769/- as against the addition of Rs.5 lakhs made by the A.O. 3. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by challenging the notice issued under section 148 and re-assessment order passed under section 147 r.w.s. 143(3) as illegal, bad in law and without jurisdiction besides challenging the addition on merits. 4. During the course of hearing, the Learned Counsel for the Assessee drew the attention of the Bench Paper Book Page-A which is pertains to the notice issued by the A.O. under section 148 of the I.T. Act, 1961 reads as under : Shri Sanyog Kohali S/o Shri Amar Nath Opp. Jain Inter College Muzaffarnagar A.Y. 2009-10 Notice for Selection u/s 148 of the Income Tax Act, 1961:- As per the AIR information available with this office the assessee has deposited cash of Rs.24,73,500/- during F.Y. 2008-09. A query letter in this regard was issued by the undersigned on 12.02.2016 giving opportunity to the assessee to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in different localities and, therefore, the notices issued by the A.O. were definitely returned back to the O/o. A.O. The Learned Counsel for the Assessee submitted accordingly submitted that that the notices issued by the A.O. under section 148 of the I.T. Act, 1961 were not served upon the assessee in view of not mentioning assessee s address properly. He submitted that no notice has been served upon the assessee and, therefore, the assessment framed by the A.O. be set aside. He further submitted that the reasons for reopening of the assessment under section 147 has not been supplied to the assessee by the lower authorities and on this ground also the assessment framed by the A.O. under section 143(3)/147 of the I.T. Act, 1961 and consequent confirmation of part addition by the Ld. CIT(A) cannot be sustained in the eye of law. In support of his contentions, the Learned Counsel for the Assessee relied upon the orders of the Coordinate Bench of ITAT, Delhi Tribunal in the case of Pramod Kumar Sahai vs., ITO in ITA.No.5758/Del./2013 dated 20.12.2019 and in the case of Shri Bir Bahadur Singh vs., ITO 68 SOT 197 and also the orders of ITAT, Amritsar Bench in the case of Amrik Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Bank A/c of the assessee is out of sale proceeds, the authorities below cannot treat the same as undisclosed income of the assessee as observed by Hon ble Delhi High Court in the case of CIT vs., Intezar Ali (supra). With respect to other limb of arguments of the Learned Counsel for the Assessee in the instant case, it is not in dispute that reasons recorded by the Assessing Officer for coming to the belief that income had escaped the assessment, was neither supplied by the Assessing Officer to the assessee; nor the assessment records were produced before the Ld. CIT(A) which is evident from the order of the Ld. CIT(A). The reasons so recorded, if any, have neither been provided to the Ld. CIT(A), nor is there any offer from Revenue s side to produce the same before the Income Tax Appellate Tribunal. The Ld. Departmental Representative had also admitted at the time of hearing before us, that apart from the assessment order dated 22.12.2016 there was nothing else which can be produced to support the belief arrived at that income had escaped assessment. The validity of assumption of jurisdiction by the Assessing Officer under section 147 read with Section 148 of the I.T. Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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