TATA STEEL LTD,MUMBAI vs. ADDL CIT 2(3), MUMBAI

ITA 8707/MUM/2011Status: DisposedITAT Mumbai07 June 2024AY 2007-08Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)23 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was passed without jurisdiction as the revenue failed to produce orders under Section 120(4)(b) and Section 127 of the Act. Consequently, the assessment order was set aside.

What were the facts?

The assessee challenged the jurisdiction of the Additional Commissioner of Income Tax in passing the assessment order. The assessee argued that the Additional CIT lacked valid jurisdiction under Section 120(4)(b) and Section 127 of the Income Tax Act, as no such orders were produced by the revenue.

What were the issues?

Whether the Additional Commissioner of Income Tax had the valid jurisdiction to pass the assessment order in the absence of requisite authorization and transfer orders under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 120(4)(b),Section 127,Section 2(7A)

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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI B.R. BASKARAN & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri J. D. Mistry a/w, Shri Nishant Thakkar, Ms Jasmin Amalsadvala
For Respondent: Shri P. C. Chhotaray

PER SANDEEP SINGH KARHAIL, J.M.

The present cross appeal has been filed against the impugned final assessment order dated 28/10/2011 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 ("the Act"), pursuant to the directions issue

The order continues below.

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