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of <h1>Assessment order by ACIT canceled for lack of jurisdiction, assessee's appeal allowed, revenue's appeal dismissed.</h1> <h3>Smt. Harinder Sachdev Versus Asstt. Commr. of Income-tax And Vice-Versa</h3> The Tribunal canceled the assessment order made by ACIT, Ward 46(1) as it was void and without jurisdiction. The assessee's appeal was allowed, and the ... - Issues Involved:1. Validity and jurisdiction of the assessment order.2. Service of notice u/s 143(2) within the statutory time limit.3. Transfer of jurisdiction without an order u/s 127.4. Computation of capital gain and valuation of property.Summary:1. Validity and Jurisdiction of the Assessment Order:The assessee and the revenue both appealed against the order dated 9.10.2009 by CIT(A) regarding an assessment made u/s 144 of the Income-tax Act, 1961 for AY 2006-07. The assessee contended that the assessment was invalid and without jurisdiction as no valid notice u/s 143(2) was served, and the jurisdiction was improperly conferred on ACIT Circle 46(1) without an order u/s 127.2. Service of Notice u/s 143(2) within the Statutory Time Limit:The assessee filed her return on 31.7.2006. The AO, Ward 31(2), issued a notice u/s 143(2) on 17.7.2007 to the old address, which was not served. Another notice dated 27.10.2008 was served on 29.10.2008. The Tribunal found no evidence of service of the notice dated 17.7.2007 and held that the assessment proceedings were invalid due to the failure to serve the notice within the statutory time.3. Transfer of Jurisdiction without an Order u/s 127:The AO, Ward 31(2), transferred the case to ACIT, Circle 46(1) without an order u/s 127. The Tribunal held that the transfer was invalid as it was not done by a competent authority. Consequently, ACIT, Circle 46(1) did not have valid jurisdiction to complete the assessment, making the assessment order void.4. Computation of Capital Gain and Valuation of Property:The revenue's appeal contested the CIT(A)'s valuation of the property for computing capital gain. However, since the assessment order was found invalid, the revenue's appeal was dismissed as infructuous.Conclusion:The Tribunal canceled the assessment order made by ACIT, Ward 46(1) as it was ab initio void and without jurisdiction. The appeal by the assessee was allowed, and the appeal by the revenue was dismissed as infructuous. This decision was pronounced in the Open Court on 10th September, 2010.
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