PUSHPA MAHESHWARI,MEERUT vs. CIT, MEERUT

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ITA 1009/DEL/2018Status: DisposedITAT Delhi12 August 2022AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that if the Assessing Officer lacked jurisdiction to frame the assessment, the assessment order is non-est and cannot be subjected to revision under Section 263.

What were the facts?

The assessee filed a return of income declaring Rs. 16,06,810. The PCIT initiated proceedings under Section 263, holding that the Assessing Officer lacked jurisdiction as the returned income exceeded Rs. 10 lacs.

What were the issues?

Whether an assessment order passed without jurisdiction can be revised under Section 263. Whether the PCIT's finding of lack of jurisdiction invalidates the assessment for revision purposes.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Appellant: Adv. &
Hearing: 02.08.2022Pronounced: 12.08.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. PCIT, Meerut dated 12.12.2017.

2.

The assessee has filed return of income on 26.09.2013 declaring total income of Rs.16,06,810/- which has been processed u/s 143(1) of the Income Tax Act, 1961. The case has been taken up for proceedings u/s 263 at para no. 2(i). The ld. PCIT herself categorically held that the Assessing Officer has not having any jurisdiction to frame the assessment as the returned income is Rs.16,06,810/- i.e. more than Rs.10 lacs. Since, the ld. PCIT herself categorically mentioned that the Assessing Officer do not have jurisdiction, the order passed by the Assessing Officer would be treated as non-est. Ergo, the Assessment Order passed without jurisdiction

2 Pushpa Maheshwari cannot be subjected to the provisions of Section 263 of the Income Tax Act, 1961.

3.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 12/08/2022.

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