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TMI Blog2024 (5) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the decision of Ramshila Enterprises Private Limited [ 2016 (5) TMI 17 - CALCUTTA HIGH COURT ] In the said decision, the Court took note of the judgment of the Pandurang Ors. Versus State of Maharashtra [ 1986 (9) TMI 415 - SUPREME COURT ] for the proposition that even a right order by a wrong forum is a nullity. Reference was also made to the decision of Ashoke Glass Works [ 1979 (7) TMI 28 - CALCUTTA HIGH COURT ] wherein it was held that when the jurisdiction is validly removed by a competent authority under the provisions of a statute, the original court or any Tribunal or authority in such event will be incompetent, as having ceased to have jurisdiction, to proceed further with the pending proceeding or proceeding which may be inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner on 15.03.2013. - HON BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance: For the Appellant : Mr. Soumen Bhattacharjee, Adv. For the Respondent : Mr. R. Sivaraman, Adv. Ms. Kishwar Rahman, Adv. The Court: This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated 5th February, 2020 passed by the Income Tax Appellate Tribunal, B Bench, Kolkata in I.T.A. No. 400/Kol/2018 for the Assessment Year 2008-09. 2. The Revenue has raised the following substantial questions of law for consideration:- A. Whether the learned ITAT has committed substantial error in law in holding that the assessment order under Section 147/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee had raised the issue relating to jurisdiction before the Assessing Officer. When the assessee carried the matter on appeal before the Commissioner of Income Tax (Appeals) 6, Kolkata (CITA), such a ground was not canvassed and for the first time before the learned Tribunal this issue was raised and the Tribunal has decided the matter in favour of the assessee without adverting to the conduct of the assessee. Therefore, it is submitted that the case of the assessee ought not to have been allowed on this ground. 6. Per contra, the learned advocate appearing for the respondent assessee submitted that the only summons or notice received by the assessee from the Assessing Officer is dated 21st February, 2014. Further, it is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no existence of the share applicants as on the date of issue to notices to them. As such there was not valid service of notice even to the share applicants also. It shows that the AO was not serious in granting any opportunity of being heard. The AO never sought any explanations from the assessee about non-service of the summon to the share applicants (reason being all share applicants had amalgamated). The AO even did not consider the paper books filed by the assessee evidencing the identity and creditworthiness of the share applicants and genuineness of the transaction. Hence the assessment having been completed in post haste and without jurisdiction and therefore the same is bad in law and is liable to be quashed. 7. Thus, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Hon ble Supreme Court in Pandurang and Others vs. State of Maharashtra (1986) 4 SCC 436 for the proposition that even a right order by a wrong forum is a nullity. Reference was also made to the decision of the Division Bench of this Court in ITO, A Ward, District Howrah and Others vs Ashoke Glass Works (1980) 125 ITR 491 (Cal) wherein it was held that when the jurisdiction is validly removed by a competent authority under the provisions of a statute, the original court or any Tribunal or authority in such event will be incompetent, as having ceased to have jurisdiction, to proceed further with the pending proceeding or proceeding which may be instituted after such removal of jurisdiction. 9. After noting the above decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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