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TMI Blog2024 (7) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax with respect to the assessee was the CIT 11, Kolkata when the order u/s 263 was passed. Thus, as on the date when the order u/s 263 was passed by the Commissioner of Income Tax IV, Kolkata, he was not the jurisdictional Commissioner and, thus, he inherently lacked jurisdiction to pass the order u/s 263. So far as Section 292BB is concerned, as reflected in substantial question of law no.(ii) aforequoted; we find that Section 292BB has no application on facts and circumstances of the present case. It relates to deemed service of notice and not to the territorial jurisdiction of an authority under the Act. Where an authority or court lacks inherent jurisdiction in passing a decree or order, the decree or order passed by such authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeared for the respondent/assessee. 2. This appeal was admitted by this Court by order dated 31.10.2022 on the following substantial question of law : i) Whether the ITAT has erred in law in quashing the Assessment Order passed by the Assessing Officer by holding that it suffered from lack of territorial jurisdiction and thereby allowing the assessee s appeal without considering the fact that as on the date of passing Assessment Order, the Pan was with the ITO, Wd. 9(1), Kolkata from 12/12/2002 to 31/05/2018? ii) Whether the plea of territorial jurisdiction raised at the time of hearing before the Tribunal, can be entertained at all after the lapse of time limit specified in Section 124(3) and in view of Section 292BB of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was having jurisdiction in view of the Notification No.SO 2752(E) dated 22.10.2014 issued by the CBDT and, thus, the CIT-IV, Kolkata who passed the order under Section 263 dated 19.1.2016 was not having jurisdiction over the respondent/assessee. Therefore, the ITAT concluded that the order passed by the CIT-IV, Kolkata under Section 263 of the Act, 1961 was without jurisdiction. The ITO, Ward No.12(2) Kolkata who passed the original assessment order has also written a letter dated 28.10.2014 to the ITO Ward No.6(4), Kolkata transferring the necessary files consequent to the change of jurisdiction over the respondent/assessee pursuant to the aforesaid Notification No.SO.2752(E) dated 22.10.2014 issued by the CBDT. 4. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 115WE or sub-section (2) of section 143] or after the completion of the assessment, whichever is earlier; (b) where he has made no such return, after the expiry of the time allowed by the notice under [sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. [(c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be without jurisdiction, non est and void abinitio. Lack of territorial jurisdiction of the Commissioner of Income Tax IV who passed the order dated 19.01.2016 under Section 263 of the Act, 1961 to exercise supervisory jurisdiction goes to the root of the matter and strikes at his very authority to pass the said order. Such defect is basic and fundamental and, therefore, the order passed by the aforesaid C.I.T having no territorial jurisdiction over the respondent/assessee, is nullity. Order or decree passed by a court having no jurisdiction, has been held to be nullity by Hon ble Supreme Court in Kiran Singh Vs. Chaman Paswan AIR 1954 SC 340, Hira Patari Vs. Kali Nath AIR 1962 SC 199, Balwant N Vishwamitra and Others Vs. Yadav Sada ..... X X X X Extracts X X X X X X X X Extracts X X X X
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