IT: Where Assessing Officer issued notice under section 148 prior to date of approval from Jt. Commissioner /Addl. Commissioner, notice was bad in law and liable to be quashed
IT: Where assessee since its inception was being assessed at New Delhi, Assessing Officer, Srinagar had no jurisdiction to make assessment of assessee
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[2014] 49 taxmann.com 40 (Amritsar - Trib.)
IN THE ITAT AMRITSAR BENCH
Mrs. Amina Rasool
v.
Income-tax Officer*
H.S. SIDHU, JUDICIAL MEMBER
AND B.P. JAIN, ACCOUNTANT MEMBER
IT APPEAL NO. 362 (ASR.) OF 2013
[ASSESSMENT YEAR 2003-04]
JANUARY 30, 2014
I. Section 151, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice (Condition precedent) - Assessment year 2003-04 - Assessing Officer issued notice under section 148 to assessee stating therein why amount credited in his bank account could not be brought to tax - Whether since satisfaction of Jt. Commissioner/Addl. Commissioner was taken only on 30-3-2009 whereas notice under section 148 was issued on 23-1-2008 which was prior to said satisfaction or approval of Jt. Commissioner /Addl. Commissioner, notice issued under section 148 was bad in law and liable to be quashed - Held, yes [Para 8.2][In favour of assessee]
II. Section 124, read with section 143, of the Income-tax Act, 1961 - Assessing Officer - Jurisdiction of (General) - Assessment year 2003-04 - Assessee had been filing return of income since assessment year 2005-06 till assessment year 2010-11 with ITO, New Delhi - However, Assessing Officer, Srinagar issued notice to assessee asking him to explain details of his income for relevant assessment year - Whether assessee since its inception was being assessed at New Delhi, jurisdiction of case lay at New Delhi and not at Srinagar and, accordingly, assessment could not be made by Assessing Officer, Srinagar - Held, yes [Paras 9 and 10][In favour of assessee]
IT: Where assessee since its inception was being assessed at New Delhi, Assessing Officer, Srinagar had no jurisdiction to make assessment of assessee
■■■
[2014] 49 taxmann.com 40 (Amritsar - Trib.)
IN THE ITAT AMRITSAR BENCH
Mrs. Amina Rasool
v.
Income-tax Officer*
H.S. SIDHU, JUDICIAL MEMBER
AND B.P. JAIN, ACCOUNTANT MEMBER
IT APPEAL NO. 362 (ASR.) OF 2013
[ASSESSMENT YEAR 2003-04]
JANUARY 30, 2014
I. Section 151, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice (Condition precedent) - Assessment year 2003-04 - Assessing Officer issued notice under section 148 to assessee stating therein why amount credited in his bank account could not be brought to tax - Whether since satisfaction of Jt. Commissioner/Addl. Commissioner was taken only on 30-3-2009 whereas notice under section 148 was issued on 23-1-2008 which was prior to said satisfaction or approval of Jt. Commissioner /Addl. Commissioner, notice issued under section 148 was bad in law and liable to be quashed - Held, yes [Para 8.2][In favour of assessee]
II. Section 124, read with section 143, of the Income-tax Act, 1961 - Assessing Officer - Jurisdiction of (General) - Assessment year 2003-04 - Assessee had been filing return of income since assessment year 2005-06 till assessment year 2010-11 with ITO, New Delhi - However, Assessing Officer, Srinagar issued notice to assessee asking him to explain details of his income for relevant assessment year - Whether assessee since its inception was being assessed at New Delhi, jurisdiction of case lay at New Delhi and not at Srinagar and, accordingly, assessment could not be made by Assessing Officer, Srinagar - Held, yes [Paras 9 and 10][In favour of assessee]
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