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TMI Blog2024 (8) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ere made without any order u/s 127 from the competent authority. Therefore, we are of the considered opinion that assumption of jurisdiction by the ITO Ward-2, Bhiwani was without any statutory compliance of law. The reliance of the DR on the case of Laxman Das Khandelwal [ 2019 (8) TMI 660 - SUPREME COURT] is distinguishable. The Hon ble Supreme Court was dealing with the effect of provision of section 292BB on the improper service of notice. The question in the instant case is assumption of valid jurisdiction in absence of any order u/s 127. We are of the considered view that the reassessment order passed by the ITO Ward-2, Bhiwani is without assumption of valid jurisdiction and is therefore bad in law and deserves to be quashed. - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiring the assessee to file ITR. As the assessee did not file his return of income by the stipulated time, notice u/s 142(1) of the Act was issued to the assessee on 05.05.2017 which was received back undelivered with the remarks Left . Finally, the reassessment order was passed by the ITO Ward -2, Bhiwani considering the cash deposits of Rs. 1,82,35,770/- to be income from undisclosed /unexplained sources and added the same in the hands of the assessee. 6. Aggrieved, the assessee went in appeal before the ld. CIT(A) but without any success. Now the assessee is in appeal before us. 7. Before us, the ld. counsel for the assessee vehemently stated that the ld. CIT(A) did not appreciate the fact that the reopening of the assessment u/s 147 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wani. From the facts of the case, we are called upon to decide whether the reassessment order u/s 147 r.w.s 148 of the Act was passed by Assessing Officer having jurisdiction over the assessee. 12. To determine the answer to this question, we looked onto the materials on record. We find that the Income Tax Officer, Ward 3(5), Jalandhar recorded the reasons for reopening on 25.03.2017 and issued the notice u/s 148 dated 30.03.2017. Thereafter, the case was transferred from Jalandhar to ITO Ward-1, Bhiwani on 22.08.2017. Finally, the reassessment order was made by ITO Ward-2, Bhiwani. 13. To ascertain the factual position on compliance with statutory provisions of law, we enquired from the ld DR to provide us the order passed u/s 127 for tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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