CIT v. M/s MT Builders Pvt. Ltd.

349 ITR 271High Court2012#5515 most cited

What is CIT v. M/s MT Builders Pvt. Ltd. authority for?

A notice issued by an Assessing Officer lacking valid jurisdiction over the assessee is invalid. Subsequent proceedings based on such a notice are void ab initio, and cannot be validated by transferring the records or proceedings.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. M/s MT Builders Pvt. Ltd. · section 143(2) · section 148 · non-jurisdictional assessing officer · invalid notice · void ab initio · jurisdiction · section 124 · section 127

Sections most often in play

Section 127(2)Section 142(1)Section 143(2)Section 143(3)Section 124(3)Section 127Section 147Section 148

Issues it is cited on

section 124(1)section 120(1)section 2(7a)section 124section 120section 124(3)section 127(2)section 292bbsection 127section 292bsection 292service of notice

Judgments citing CIT v. M/s MT Builders Pvt. Ltd.

ACIT, New Delhi vs. Sh Vinod Kumar Gupta, New Delhi

In the result the C.O.No

ITA 1603/DEL/2010[2006-07]Status: DisposedITAT Delhi23 Dec 2015AY 2006-07

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2006-07 Acit, Central Circle 7 Vs. Vinod Kumar Gupta Room No.363, E 2 C 9/28, Yamuna Vihar Ara Center New Delhi 110 053 Jhandewalan Extension New Delhi Pan: Aahpg 7807 J &

For Appellant: Sh. Amit Goel, C.AFor Respondent: Shri O.P.Meena, Sr.D.R
Section 133A

…ans that ITO Ward 26(4), New Delhi had no valid jurisdiction over the appellant, at the time of issuing notice u/s 148 of the Act. In such circumstances, it was held by the Hon’ble Allahabad High Court in the case of CIT vs. M/s MT Builders P.Ltd. 12: (2012) 349 ITR 271 (All.) that the notice issued by an Officr who had no valid jurisdiction over the assessee is invalid. The notice u/s 148 of the Act issued by the ITO, Ward 26(4) is non est in the eyes of law since he had no valid jurisdiction over the appellant either territorial as notified u/s 124 of the Act or by transferring the case under the provisions of…