9911796707
TMI Blog2023 (12) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act within the prescribed time provided in the statute after having assumed jurisdiction over the assessee, which is admittedly not done in the instant case by the ld. DCIT. Hence, it could be safely concluded that the entire scrutiny assessment framed u/s 143(3)144 by DCIT, Circle Haridwar without issuing a valid and legal notice u/s 143(2) of the Act become void abinitio and deserves to be quashed. Whether department would be rescued by the provisions of section 292BB? - We are unable to comprehend ourselves to agree to this argument of the revenue in as much as in our considered understanding, the provisions of section 292BB applies only in case of improper service/ wrong service of notice and not to objection not taken by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,82,25,584/- and the confirming the same while the appellant has complied with all the conditions of section 80IC of the I.T. Act 1961 and produced all the relevant documents in support of its claim. 4. That Ld. Authorities below are not justified in disallowing the claim of deprecation of Rs. 3,82,226/- on the fixed assets purchased during the year and also on fixed assets purchased in previous years and confirming the same and ignoring the fact that the assessment of the appellant for the immediate preceding assessment year had also been completed u/s 143(3) of the I.T. Act 1961 on the basis of books of accounts and other documents and claim of depreciation has been allowed thereon. 5. The appellant craves permission to elucid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst. 5. We have heard the rival submissions and perused the materials available on record. The assessee is a partnership firm engaged in the business of manufacturing electronic and electrical items. The return of income for AY 2012-13 was furnished by the assessee on 27.09.2012 declaring total income of Rs. 23,73,025/- after claiming deduction u/s 80IC of the Act for Rs. 2,82,25,584/-. The assessee is situated in Roorkee, Haridwar District. The return of income was filed by the assessee with ITO, Ward-1(3)(4), Roorkee. This jurisdiction of the AO is apparently based on Permanent Account Number (PAN) allotted to the assessee. Accordingly, this jurisdiction is PAN based jurisdiction. Since the Central Board of Direct Taxes (CBDT) u/s 119 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2011 dated 31.01.2011, the moment the return of income has been filed by the assessee disclosing taxable income more than 15 lakhs or 20 lakhs for Mofussil and metro areas respectively, as the case may be, the scrutiny notice u/s 143(2) of the Act could be issued only by the authority in the rank of ACIT/ DCIT and not by ITO. In this regard, the ld. DR vehemently argued that notice u/s 143(2) of the Act was issued under the Computer Assisted Selection of Cases for Scrutiny (CASS) and not manually by any officer of the department. Even if this argument of the ld. DR is to be appreciated and accepted, still it is bounden duty on the part of the ld. DCIT to have issued notice u/s 143(2) of the Act within the prescribed time provided in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity reported in 347 ITR 14 (All). c) Decision of the Hon'ble Madras High Court in the case of CIT Vs. Gitson Engineering Company reported in 370 ITR 87 (Mad). d) Decision of Hon'ble Supreme Court in the case of CIT Vs. Laxman Das Khadelwal reported in 266 taxman 171 (SC). 8. Respectfully following the aforesaid decisions and in view of the fact that notice u/s 143(2) of the Act has been issued in the instant case by an officer not having jurisdiction over the assessee and also in view of the fact that the new incumbent i.e. DCIT, Haridwar had not issued any further notice u/s 143(2) of the Act within the prescribed time thereon, we have no hesitation to quash the entire assessment proceedings for want of jurisdiction. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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