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TMI Blog2022 (6) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of assessee. - ITA No. 958/Del/2021 - - - Dated:- 23-6-2022 - Shri Sanjay Garg, Judicial Member For the Appellant : Sh. R.R. Singla, CA. For the Respondent : Sh. Sanjay Kumar, Sr. DR. ORDER This present appeal has been preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) National Faceless Centre, Delhi [hereinafter referred to as CIT(A)] dated 30.07.2021, pertaining to AY 2011-12. 2. The assessee in this appeal has taken following grounds of appeal:- 1. The Ld. CIT(A) has erred in law and on facts by upholding the re-assessment proceedings. 2. The Ld CIT(A) has erred in law and facts while rejecting the ground of jurisdiction of the id. AO to frame the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds were transferred by the ITO, Ward-37(4) to the ITO, Ward-50(4), Delhi during the pendency of the proceedings without getting any order/sanction u/s 127 of the Income Tax Act from the competent authority. The Ld. Counsel for the assessee has submitted that to assume jurisdiction to frame the assessment order u/s 147 of the Act, the notice might have been issued by the concerned Assessing Officer as per law and that since the concerned ITO, Ward-50(4) did not issued notice u/s 148 of the Act, therefore, the assessment order framed by him was not valid and the same is liable to be quashed. The Ld. Counsel for the assessee in this respect has relied upon the decision of the Co-ordinate Bench of the Tribunal in the case of Mukesh Kumar vs IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 (All.) that the notice issued by an Officer who had no valid jurisdiction over the assessee is invalid. The notice under Section 148 of the Act issued by the Income Tax Officer, Ward-26(4) is non est in the eyes of law since he had no valid jurisdiction over the appellant either territorial as notified under Section 124 of the Act or by transferring the case under the provisions of Section 127 of the Act. Now, the question is whether the action of the Income Tax Officer, Ward-26(3) New Delhi was valid in law in concluding the assessment proceedings based on the notice issued under Section 148 of the Act by the Income Tax Officer, Ward26(4) who had no valid jurisdiction to issue the notice. The issue of valid jurisdiction is a condition p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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