9911796707
TMI Blog2024 (5) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... ved - HELD THAT:- In the scheme faceless assessment being implemented by the revenue under the Act, the concept of geographical location of the assessing authority has been rendered largely irrelevant for the purpose of determining the territorial jurisdiction of the High Court to which such assessing authority may abide. Faceless Assessment Center located at place A may therefore remain simultaneously amenable to the writ jurisdiction of different High Courts exercising their territorial jurisdiction over different assessees residing within the territories of different States, whose assessment case may be handled by such Faceless Assessment Center. To determine the issue of territorial jurisdiction, the residence of an assessee in the PAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Dayal Singh And Hon'ble Donadi Ramesh JJ. For the Petitioner : Krishna Dev Vyas For the Respondent : Ashish Agrawal, Gaurav Mahajan ORDER 1. Supplementary affidavit filed today, taken on record. 2. Heard Sri Krishna Dev Vyas, learned counsel for the petitioner and Sri Ashish Agrawal, learned counsel for the revenue. 3. Sri Ashish Agrawal, learned counsel for the revenue has received written instructions in two parts. Both are marked as 'X' and retained on record. 4. Challenge has been raised to the assessment order dated 27.03.2024 passed by respondent no.1 for A.Y. 2022-23 under the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). That order has been passed by the Faceless Assessment Center under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of determining the territorial jurisdiction of the High Court to which such assessing authority may abide. Faceless Assessment Center located at place 'A' may therefore remain simultaneously amenable to the writ jurisdiction of different High Courts exercising their territorial jurisdiction over different assessees residing within the territories of different States, whose assessment case may be handled by such Faceless Assessment Center. 7. To determine the issue of territorial jurisdiction, the residence of an assessee in the PAN registration details may remain vital and decisive. Once it is not disputed to the revenue that the petitioner-assessee continues to be registered inside the State of U.P. on its PAN registration, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing : "17. The assessee was requested vide notice dated 06/12/2023 to furnish complete details as per the proforma in respect of the total purchases of Rs. 1,06,04,69,060/-. But the assessee did not make proper compliance. Therefore, the disallowance of 20% was intended to be proposed on entire purchases. However, the amount of proposed addition in the SCN was wrongly calculated on the amount of cash purchases of Rs. 1,67,10,500/- instead of total purchases of Rs. 1,06,04,69,062/-." 10. In view of the above, we find, inadvertent mistake crept in the assessment order as may not allow the impugned order dated 27.03.2024 to be sustained. 11. Accordingly, no useful purpose may be served in keeping the present petition pending or r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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