DCIT, CIR.-13(1), KOLKATA vs. SMT. MANJULA SHUKLA, HOWRAH

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ITA 285/KOL/2021Status: DisposedITAT Kolkata26 October 2022AY 2012-1317 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was not issued by the Assessing Officer having jurisdiction over the assessee, rendering the notice invalid and the subsequent assessment proceedings void ab initio. Therefore, the assessment order was liable to be quashed.

What were the facts?

The assessee's return for AY 2012-13 was initially rejected. Re-assessment proceedings were initiated, and the case was transferred between Assessing Officers. The assessee challenged the jurisdiction of the initial notice under Section 148, arguing it was not issued by the officer with proper jurisdiction.

What were the issues?

Whether the notice issued under Section 148 for re-assessment proceedings was valid when issued by an Assessing Officer who did not have the proper jurisdiction over the assessee.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 127,Section 143(3),Section 147

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Income Tax Appellate Tribunal, BENCH “A-SMC”KOLKATA

Before: Shri Manish Borad

आदेश खुले �यायपीठ म� �दनांक 26-10-2022 को उ�घो�षत। The order pronounced in the open Court on 26 -10-2022

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