| The Tax Publishers2020 TaxPub(DT) 2374 (Kol-Trib) INCOME TAX ACT, 1961
Section 143(3)
Revenue could not produce any order or circular to prove that there was change in jurisdiction of officers, despite being given opportunity, D.R. could not demonstrate that Asstt. CIT, Circle-23(1), Hooghly, had jurisdiction over assessee. Accordingly, assessment orders passed by Asstt. CIT, Circle-23(1), Hooghly, having no jurisdiction over assessee, was quahsed as invalid.
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Assessment - Validity - Order passed by AO having no jurisdiction over assessee - Revenue not produced any order to prove change in jurisdiction
In assessee's case jurisdiction lay with the ITO, Ward-23(4), Hooghly who issued notice under section 143(2). However, assessment was completed by the Asstt. CIT, Circle-23(1), Hooghly. Held: Revenue could not produce any order or circular to prove that there was change in jurisdiction of officers, despite being given opportunity, D.R. could not demonstrate that Asstt. CIT, Circle-23(1), Hooghly, had jurisdiction over assessee. Accordingly, assessment orders passed by Asstt. CIT, Circle-23(1), Hooghly, having no jurisdiction over assessee, was quahsed as invalid.
Relied:K.A. Wires Ltd. v. ITO in ITA No. 1149/Kol/2019, Order, dt. 22-1-2020 : 2020 TaxPub(DT) 1514 (Kol-Trib)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2015-16
IN THE ITAT, KOLKATA BENCH
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