Sardar Baldev Singh v. Commissioner of Income Tax, Delhi

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

…(35) ITR 388 (SC), it was held, that, if notice\nissued is invalid or not properly served, any proceeding taken by A.O. to\nback assess, would be illegal and void.\n37. A Constitution Bench, in Sardar Baldev Singh Vs. Commissioner\nof Income Tax, Delhi (1960) 40 ITR 605 (SC), a parimateria provision, i.e.,\nSection 34 under old Indian Income Tax Act, 1922 (hereinafter referred to\nas \"Act, 1922\") was considered and it was held that A.O. having power to\nissue notice should be a particular A.O. having jurisdiction over Assessee at\nthe time of issue of requisite notice. If notice issued by any other A.O. or\nnot…

POONAM SEN,LUCKNOW vs. ITO, RANGE 1(3), LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

…959 (35) ITR 388 (SC), it was held, that, if notice issued is invalid or not properly served, any proceeding taken by A.O. to back assess, would be illegal and void. 37. A Constitution Bench, in Sardar Baldev Singh Vs. Commissioner of Income Tax, Delhi (1960) 40 ITR 605 (SC), a pari materia provision, i.e., Section 34 under old Indian Income Tax Act, 1922 (hereinafter referred to as "Act, 1922") was considered and it was held that A.O. having power to issue notice should be a particular A.O. having jurisdiction over Assessee at the time of issue of requisite notice. If notice issued by any other A.O. or notice is…

SHRI DEVENDRA KUMAR SHAH,KANPUR vs. INCOME TAX OFFICER- 3(5), KANPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri T.S. Kapoorassessment Year 2013-14 Devendra Kumar Shah, Ito -3(5), Vs. Kanpur - 208001 701 Urvashi Apartment, 7/292, Tilak Nagar, Kapur - 208002 Pan – Abmps 9132J (Appellant) (Respondent)

…959 (35) ITR 388 (SC), it was held, that, if notice issued is invalid or not properly served, any proceeding taken by A.O. to back assess, would be illegal and void. 32. A Constitution Bench, in Sardar Baldev Singh Vs. Commissioner of Income Tax, Delhi (1960) 40 ITR 605 (SC), a pari materia provision, i.e., Section 34 under old Indian Income Tax Act, 1922 (hereinafter referred to as "Act, 1922") was considered and it was held that A.O. having power to issue notice should be a particular A.O. having jurisdiction over Assessee at the time of issue of requisite notice. If notice issued by any other A.O. or notice is…

SHRI RAMESH MISHRA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jainassessment Year: 2011-12 Ramesh Mishra V. Dy. Cit 5/863, Viram Khand Range-6 Gomti Nagar Lucknow Lucknow Tan/Pan:Agjpm3967B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 11 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow, Dated 29/8/2018, Confirming The Assessing Officer’S Action In Making The Addition Of Rs.3.45 Lakhs, Comprising Of Rs.3.15 Lakhs Paid As Stamp Duty & Rs.30,000/- Paid In Cash, On Purchase Of A Residential Property. The Following Are The Grounds Raised: 1. Because The Cit(A) Has Erred In Law & On Facts In Holding That The "Dy. Commissioner Of Income-Tax, Range-6, Lucknow (In Short "Dy. Cit"), Was Validly Vested With Jurisdiction Of Assessing Officer In The Case Of The "Appellant" & On That Basis In Upholding The Validity Of Re-Assessment Order Dated 11.02.2015. 2. Because There Being No Valid Transfer Of Jurisdiction From Income-Tax Officer-1(3), Lucknow To "Dy. Cit", As Per Provisions Of Law, The Reassessment Order Passed By The Latter Was Without Jurisdiction & Consequently The Re-Assessment Order Deserved To Be Held As Illegal. 3. Because Even If It Is Held That The "Dy. Cit" Was Vested With The Jurisdiction Of Assessing Officer In The Case Of The "Appellant"

…959 (35) ITR 388 (SC), it was held, that, if notice issued is invalid or not properly served, any proceeding taken by A.O. to back assess, would be illegal and void. 37. A Constitution Bench, in Sardar Baldev Singh Vs. Commissioner of Income Tax, Delhi (1960) 40 ITR 605 (SC), a pari materia provision, i.e., Section 34 under old Indian Income Tax Act, 1922 (hereinafter referred to as "Act, 1922") was considered and it was held that A.O. having power to issue notice should be a particular A.O. having jurisdiction ITA No.646/LKW/2018 Page 8 of 12 over Assessee at the time of issue of requisite notice. If notice is…