SUKHMINDER KAUR ,BANUR vs. INCOME TAX OFFICER, WARD-2, JAGROAN, JAGROAN
Income Tax Appellate Tribunal, CHANDIGARH BENCH “B” CHANDIGARH
Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAYAssessment Year : 2012-13
PER MAHAVIR SINGH – VICE PRESIDENT :
This appeal by assessee is arising out of order of learned Commissioner of Income Tax, NFAC, Delhi (hereinafter referred as ‘the CIT(A)’, in Appeal
No. NFAC/2011-12/10031376 vide order dated 06.06.2024. The assessment was framed by the Income Tax Officer, Ward – 2, Jagraon, under sections 144
read with section 147 of the Income Tax Act, 1961 (hereinafter as ‘the Act’) vide order dated 28.12.2019 for Asst. Year 2012-13. 2. The first issue raised by assessee is as regards to the order of CIT(A) erred in confirming the action of the AO in assuming juri iction under section 147 r.w.s 144 of the Act. For this, assessee has raised following ground nos. 2, 3 & 4 as under:
“2. That the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in upholding the initiation of proceedings under section 147 of the Act and framing the assessment under section 147 r.w.s 144 of the Act framed without satisfying the statutory pre-conditions required for Sukhminder Kaur vs. ITO
A.Y. 2012-13
2
initiation of proceedings and completion of assessment and as such, the same are without juri iction and hence deserve to be quashed as such.
That the Ld. Commissioner of Income Tax (Appeals) has erred in law in upholding the initiation and thereafter framing of assessment under section 147 of the Act in as much as the assessment has been framed u/s 147 by the non- juri ictional officer without any service of notice u/s 148 and in view thereof the assessment framed is illegal, untenable and therefore unsustainable.
That the reasons recorded are based on incorrect facts wherein it is mentioned that it was a non-PAN case and no return was filed by the assessee when in fact the assessee had filed her return for the year under consideration having PAN-AHFPK0713J and as such the assessment framed on the basis of incorrect facts is illegal, arbitrary and unjustified.”
Brief facts are that the Assessing Officer received information that the assessee has purchased immovable property for a sum of Rs.1,00,21,000/- and sale deed was registered with Sub-