M/S DREAM PROJECTS,KLKATA vs. ITO, WARD-6(1), PATNA

ITA 676/PAT/2024Status: DisposedITAT Patna19 June 2026AY 2014-1513 pages
AI SummaryAllowed

What were the facts?

The assessee, engaged in property development, had its registered address and business operations in Kolkata. Despite this, assessment notices and orders were issued by Income Tax Officers in Patna. The assessee's requests to transfer the case to Kolkata were not entertained.

What did the Tribunal hold?

The Tribunal held that the Income Tax Officers in Patna lacked territorial jurisdiction to issue notices and pass assessment orders as the assessee's business and registered address were in Kolkata. The assessment orders were consequently quashed.

What were the issues?

The primary issue was whether the Assessing Officers in Patna had valid territorial jurisdiction to conduct assessments for an assessee whose business operations and registered address were in Kolkata. The validity of notices issued and orders passed without proper jurisdiction was also examined.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 124(4),Section 120(1),Section 120(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri S.M. Surana, AR
For Respondent: Shri K L Kanak, CIR(DR)
Hearing: 02.06.2026Pronounced: 19.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER These Appeals are filed by the Assessee against the orders of the NFAC, Delhi [“the Ld. CIT(A)”, for short], both dated 18.11.2024 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining tothe assessment years 2014-15&2015-16 respectively.

2.

Since both the Appeals are filed by the same Assessee and involve interconnected issues, the Appeals were heard together and are being disposed by this common order.

ITA Nos.676 & 677/PAT/2024 M/s Dream Projects; A.Y: 2014-15 & 2015-16

3.

Brief facts of the case are that, Assessee is an AOP engaged in the business of construction of buildings and developing the property,

The order continues below.

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