SHRI RAMESH MISHRA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

ITA 646/LKW/2018Status: DisposedITAT Lucknow20 September 2019AY 2011-1212 pages
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What did the Tribunal hold?

The Tribunal held that a reassessment order passed without a fresh notice under Section 148 by the jurisdictional AO, after the case was transferred from an incompetent officer, is invalid. The participation of the assessee or the transfer of the case does not confer jurisdiction or waive the requirement of a valid notice.

What were the facts?

The assessee's appeal challenges an addition of Rs. 3.45 lakhs made by the Assessing Officer (AO) on the purchase of a residential property. The reassessment order was passed by the Dy. CIT, Range-6, Lucknow, after the initial notice under Section 148 was issued by an AO without jurisdiction.

What were the issues?

Whether a reassessment order is valid when the initial notice under Section 148 was issued by an AO without jurisdiction, and the jurisdictional AO did not issue a fresh notice before completing the reassessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2),Section 292BB

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI. A. D. JAIN

For Appellant: Shri P. K. Kapoor, C.A
For Respondent: Shri Ajay Kumar, D.R

This is assessee’s appeal against the order of the ld. CIT(A)-2, Lucknow, dated 29/8/2018, confirming the Assessing Officer’s action in making the addition of Rs.3.45 lakhs, comprising of Rs.3.15 lakhs paid as stamp duty and Rs.30,000/- paid in cash, on purchase of a residential property. The following are the grounds raised:

1.

BECAUSE the CIT(A) has erred in law and on facts in holding that the "Dy. Commissioner of Income-tax, Range-6, Lucknow (in short "Dy. CIT"), was validly vested with juri iction of Assessing Officer in the case of the "appellant" and on that basis in upholding the validity of re-assessment order dated 11.02.2015. 2. BECAUSE there being no valid transfer of juri iction from Income-tax Officer-1(3), Lucknow to "Dy. CIT", as per provisions of law, the reassessment o

The order continues below.

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