9911796707
TMI Blog2024 (5) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-18. The assessee has assailed the impugned order on the following grounds of appeal: "1) In the facts and circumstances of the case and in law the initiation of re-assessment proceedings u/s. 147 of the Income-tax Act, 1961 without fulfilling all necessary conditions stipulated under the Act is illegal and without jurisdiction. 2) In the facts and circumstances of the case and in law, the assessment order is bad in law, illegal and without jurisdiction for the Notice u/s. 148 of the Income-tax Act, 1961 was issued by Ld. Income-tax Officer-2(2), while jurisdiction over the case was lying with Income-tax Officer-1(1), Bhilai and the case was transferred without passing of order u/s. 127 of the Income-tax Act, 1961. 3) In the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2017-18. 2. However, the assessee has not offered any explanation and no documentary evidences, what so ever, in support of the claim of exemption amounting to Rs. 2,44,374/-, it was obligatory on the part of the assessee to explain. As per the e-filing database the assessee has filed return of income amounting to Rs. 831410/- after claiming his exemption for A.Y. 2017-18. 3. As per the provisions of section 10(5) of the Income Tax Act the assessee is not entitled for such exemption on foreign travel. Therefore, not to disclose the said concession allowed by his employer as income is a failure on the part of the assessee to disclose his actual and correct income liable to be taxed under the provision of the Income Tax Act." According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity during the assessment proceedings, he had more than sufficient opportunities during these proceedings to file his submission on merits. It is seen from the record that the appellant had claimed exemption amounting to Rs. 2,44,374/- during the year for which he has offered no explanation during the assessment proceedings, and now during the current proceedings as well. In light of the above, I find no infirmity in the action of the Assessing officer. Once again, since the grounds taken are general in nature, and unsubstantiated, they do not merit any separate adjudication. In view of the above, accordingly, the appeal is dismissed." 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 15.04.2024 is culled out as under (relevant extract): "3. In this case notice u/s 148 of the Act was issued to the assessee Shri Shiva Prasad Vedula on 23.03.2020 after recording the reasons and obtaining necessary approval from the Hon'ble PCIT, thus, the assessing officer has fulfilled the necessary condition for issue of notice. Further, as per the Notification; 1/2014-15 dated 15/11/2014 the jurisdiction of all the private salary assessee was lying with ITO-2(2), Bhilai. Thereafter vide order under section 120 of the Income Tax Act, 1961 dated 24.09.2020 of the Addl. Commissioner of Income Tax-1, Bhilai the jurisdiction of the ITO- 2(2) was merged with the jurisdiction of ITO-1(1), Bhilai. From the above it is very much clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 dated 15.11.2014, the jurisdiction over the case of the assessee, i.e. a private salaried employee as on the date of issuance of notice u/s. 148 of the Act dated 23.03.2020 was vested with ITO, Ward-2(2), Bhilai. However, pursuant to the order of the Addl. Commissioner of Income Tax-1, Bhilai u/s. 120 of the Act dated 24.09.2020, the jurisdiction over the case of the assessee got vested with ITO, Ward-1(1), Bhilai. Accordingly, it was based on the aforesaid vesting of jurisdiction that the ITO, Ward-1(1) Bhilai had, thereafter, validly proceeded with in the case of the assessee and issued notice u/s. 142(1) of the Act etc. I am of the view that as the vesting of jurisdiction over the case of the assessee with ITO, Ward-1(1), Bhilai is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
