9911796707
TMI Blog2019 (4) TMI 2164X X X X Extracts X X X X X X X X Extracts X X X X ..... persons mentioned in sub section 3 of Section 120 of the Income Tax Act, 1961. This is not the case of Revenue where the AO who issued the notice under section 148 was vested with the jurisdiction by the virtue of any order or direction issued under Sub Section 1 or 2 of the Section 120. Since the notice has been issued by ACIT, Circle 7 instead of ACIT, Circle-5, who is not vested with the jurisdiction, the notice issued under section 148 is treated as void ab initio and liable to be set aside. Consequently the reassessment made on such notice is not sustainable. Decided against revenue. - SMT. DIVA SINGH, JM AND Dr. B.R.R. KUMAR , AM For the Appellant : Shri. Sudhir Sehgal For the Respondent : Smt Zenia Handa, Sr. DR Order PER DR. B.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the A.Y. 2009-10. In response to the said notice the assessee has submitted a letter dt. 29/04/2014 to treat the return filed under section 139 on 18/09/2009 as the return filed under section 148. Another notice under section 142(1) was issued on 21/05/2014 by the ACIT, Circle-7, Ludhiana. The assessee has filed the regular return for the A.Y 2009-10 before the Assessing Officer , Circle-5, Ludhiana. On 25/06/2014 the assessee has filed objections to the issue of notice under section 148 and intimated to the ACIT, Circle-7, that the jurisdiction falls under Range 5, Circle-5 not in Range 7. The assessee has filed the copies of the assessments completed under section 143(3) for the A.Y. 2004-05 and 2011-12 which were completed by the ACIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts under section 143(3) was completed on 24/12/2013. We also find that the notice and the questionnaire issued by ACIT, Circle-7 for the A.Y. 2011-12 have also stands transferred to ACIT, Circle-5 on 31/07/2013. It is a matter of facts on record that the notices under section 143(2) / 148 issued for the A.Y. 2012-13 and 2009-10 have been transferred to ACIT, Circle-5 on 17/07/2014. From the above it transpires that : i. The reasons for issue of notice have been examined by the ACIT, Circle-7 and consequently issued notice under section 148 on 28/03/2014 for the A.Y. 2009-10. ii. The assessments for A.Y s 2005-06 and 2011-12 were completed by ACIT, Circle-5 on 06/11/2007 and 24/12/2013. iii. After issue of the notice, the matter was brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioned in sub section 3 of Section 120 of the Income Tax Act, 1961. This is not the case of Revenue where the Assessing Officer who issued the notice under section 148 was vested with the jurisdiction by the virtue of any order or direction issued under Sub Section 1 or 2 of the Section 120. Since the notice has been issued by ACIT, Circle 7 instead of ACIT, Circle-5, who is not vested with the jurisdiction, the notice issued under section 148 by the ACIT, Circle -7 is treated as void ab initio and liable to be set aside. Consequently the reassessment made on such notice is not sustainable. Since the matter has been adjudicated on the grounds of jurisdiction and hence venturing into the merits of the case would be only academic in natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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