ANIL KUMAR KHADELWAL(HUF),BAREIILY vs. ITO-1(1), BAREILLY
In the result, the appeal of the assessee is allowed
ITA 110/LKW/2022[2017-18]Status: DisposedITAT Lucknow21 Jul 2022AY 2017-18
Bench: Shri. A. D. Jainassessment Year: 2017-18 Anil Kumar Khandelwal(Huf) V. The Ito 1(1) 39, Moar Kothi, Gangapur Bareilly Bareilly Tan/Pan:Aacha2002E (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Harish Gidwani D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 21 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, Delhi, Dated 15.3.2022, For Assessment Year 2017- 18, Raising The Following Grounds Of Appeal: 1. Because No Notice U/S 143(2) Of The Act Was Issued By The Ito-1(1), Bareilly-New, Being The Income-Tax Authority Vested With The Jurisdiction Of Assessing Officer In The Case Of The Appellant, The Assessment Order Dated 20.12.2019 Passed By The Said Income-Tax Authority Is Wholly Without Jurisdiction & Consequently The Said Assessment Order Deserved To Be Held As Bad In Law & Thus Was Liable To Be Quashed. 2. Because Even If It Is Held That The Acit-1, Bareilly Was Validly Vested With The Jurisdiction Of The Assessing Officer On The Date Of Issue Of Notice U/S 143(2) Dated 24.09.2018 Then Also The Assessment Order Dated 20.12.2019 Cannot Be Held To Be Legally Valid As The Same Was Not Passed By The Acit-1, Bareilly Who Initiated The Regular Assessment Proceedings By Issuing Notice U/S 143(2) Dated 24.09.2018. Page 2 Of 15
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani D.R
Section 127Section 143(2)Section 143(3)Section 69A
…“28. On the issue of "concurrent" jurisdiction between the Addl. CIT and the Dy. CIT, learned counsel for the assessee relied upon a decision of the Calcutta High Court in Berger Paints India Ltd. & Ors. vs. Asstt. CIT & Ors. (2000) 164 CTR (Cal) 637 : (2000) 246 ITR 133 (Cal). The Calcutta High Court had explained the meaning of the expression "concurrent" to mean two authorities having equal powers to deal with a situation but the same work cannot be divided between them. This is what the Calcutta High Court had to say : "Concurrent jurisdiction means a subordinate authority can deal with the matter equally wit…
