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TMI Blog2022 (12) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the assessee has escaped assessment nor he issued notice u/s 148 therefore, the assessment framed by him was bad in law. Reliance in this respect can be placed on the decision in the case of Pankajbhai Jay Sukh Lal Shah [ 2019 (6) TMI 799 - GUJARAT HIGH COURT] . In view of this, the assessment order framed by the ITO, Ward-4(5) being bad in law is hereby quashed. Appeal of the assessee stands allowed. - ITA No. 1208/CHD/2019 - - - Dated:- 14-12-2022 - SHRI SANJAY GARG , JUDICIAL MEMBER Assessee by : Sh. Sh. Atul Goyal , CA Revenue by : Smt. Surinder Kaur Waraich , JCIT , Sr. DR. ORDER The present appeal has been preferred by the assessee against the order dated 28.06.2019 of the Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by jurisdictional Assessing Officer. 2. That the order of the Ld. Assessing Officer upheld by the Worthy CIT(A) is being challenged on the ground of it being bad in law, arbitrary having been passed ignoring the facts stated by appellant during the course of the appellant proceedings a) Notice U/s 143(2) issued on the same day of filing the Income Tax Return in response to notice issued U/s 148. b) No sect ion has been mentioned by the Ld. AO for making addition for AY 2010-11 3. That the order of the Ld. Assessing Officer upheld by the Worthy CIT(A) passed under sex 143(3) of the Income Tax Act , 1961 for the AY 2010-11 treating cash deposit of Rs 12,11,750/ - as unexplained cash deposit is not tenable in law on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on, the case was transferred to the concerned jurisdictional ITO, Ward-3(5) and the assessment has been rightly framed. 7. I have heard the rival content ions and have gone through the record. Admittedly, the notice was issued by the non-jurisdictional ITO in this case. The concerned jurisdictional ITO, before framing the assessment did not issue notice u/s 148 of the Act , which was sine qua non to assume jurisdiction to proceed with the assessment proceedings. Moreover, the case has not been transferred with the sanction of the Competent Authority as provided u/s 127 of the Act . The Concerned ITO, Ward-4(5) without getting sanction from the competent authority himself transferred it to ITO Ward-3(5) and since the ITO, Ward-3(5) neit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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