2025 (2) TMI 649

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..... ssing the assessment order and making the addition to the income U/s 144 r.w.s. 147 as illegal, bad in law and without jurisdiction. 2. That, the CIT (A)/NFAC has erred in not appreciating, that, the re-assessment proceedings initiated and order 2) passed by the non-jurisdictional officer, therefore, the re- assessment proceedings and order passed is illegal, bad in law and without jurisdiction. 3. That, the CIT (A)/NFAC has erred in not appreciating, that, the re-assessment proceedings initiated U/s 148 is 3) without proper service of the notices, therefore, the proceedings initiated are illegal, bad in law and without jurisdiction. 4) Without prejudice to the above ground, that, the CIT(A)/NFAC has erred, in not appreciating, that, .....

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..... terpreted and the same do not justify the additions/ allowances made. The observations made by the assessing officer on different issues are either not relevant or are purely based on presumptions. 10) The Appellant craves leave to add, amend, alter and or modify the grounds of appeal of the said appeal." 2. The facts, in brief, are that the assessee is a registered society, a 'madarsa' and as per the Non PAN AIR information, it received deposit of Rs. 38,34,097/- in cash in Allahabad Bank, Kolkata main branch, Kolkata. As no return of income was filed the Income Tax Officer, Ward 3(2), Bulandsahar recorded his reason for reopening, duly approved by the PCIT, Ghaziabad. Thereafter, Income Tax Officer, Ward 3(2), Bulandsahar issued a noti .....

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..... the assessee to issue notice u/s 148. The learned AR also pointed out that no order u/s 127 of the Income Tax Act was passed for transferring of the case from Bulandsahar to Income Tax Officer, Ward-Exemption, Ghaziabad, therefore, the order passed by the Income Tax Officer, Exemption, Ward, Ghaziabad also becomes null and void. In view of this factual matrix, the assessment made in the case of assessee by Income Tax Officer, Ward-Exemption, Ghaziabad, is without having jurisdiction and, therefore, the same should be quashed. The learned AR relied on the decisions of ITAT in the cases of Saroj Sangwan v. ITO [2024] 162 taxmann.com 704 (Delhi - Trib.); and Nishi Kapoor v. ITO [ITA no. 1556/Del/2019 dated 02.09.2019]. 5. Per contra the learn .....

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