INCOME TAX ACT, 1961

Section 143 Section 124 Section 127

Assessment - Jurisdiction of AO - Assessee transferred its registered office from Chennai State to Maharashtra State -

Assessee company was a non-banking financial company (NBFC). Assessee was permitted to transfer his registered office from State of Tamil Nadu to State of Maharashtra. Assessee filed its return of income to the Dy. CIT, Mumbai. However, the assessment for the assessment year 2010-11 was completed by the Addl. CIT, Chennai. Hence, the assessee had raised a legal issue contending that the Additional CIT, Chennai does not have jurisdiction to pass the assessment order for assessment year 2010-11.CIT(A) had addressed this issue and accordingly dismissed the ground of the assessee.Held: AO having original jurisdiction can be relieved of the case only if the transfer of case is done as per the provisions of section 127. In this case, according to the assessee, the CIT, Mumbai had approved the transfer on 16-1-2013. The details of order passed by CIT, Chennai were not available on record. In the absence of the same, it may not be possible to ascertain as to whether the case of the assessee was transferred prior to passing of assessment order. Under these set of circumstances, CIT(A) Chennai was, therefore, justified in rejecting the contentions of the assessee on this issue.

REFERRED : Joginder Singh v. CIT 6 Taxman 245 (P&H) and ITO v. Gurudev Singh (2004) 86 TTJ (Chd-Trib) 861.

FAVOUR : Against the assessee.

A.Y. : 2010-11 & 2011-12

INCOME TAX ACT, 1961

Section 28(1) Section 5

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