2015 (2) TMI 410

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....his case are that the respondent‟s assessment was reopened by notice under Section 147 of the Act. It is stated that the original assessee, which had filed the returns on 30.05.2003 was one „Shalom Exim Pvt. Ltd.‟ which was incorporated on 27.02.2003. Its name was subsequently changed to „Mamram Developers Pvt. Ltd.‟ on 03.11.2003 and yet later on 27.11.2010 as Sh. Shyam Sunder Infrastructure Pvt. Ltd.‟ 3. Upon receiving notice of reassessment under Section 148 of the Act, the successor company reiterated that it would stand by original return filed on 30.05.2003. The assessment was, however, completed under Section 144 of the Act. The assessee appealed on diverse grounds including firstly on the quest....

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.... person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and           (b) in respect of any other person residing within the area.         (3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer-         (a) where he has made a return under sub- section (1) of section 139, after the expiry of one month from the date on which he was served with a noti....

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....d jurisdiction to return a finding on whether the AO‟s order was a nullity, and can give the verdict that such adjudication cannot go into the merits of such of the proceedings. Facially, Section 124(3) stipulates a bar to any contention about lack of jurisdiction of an AO. It is not as if the provisions of the Act disable an assessee from contending that in the given circumstances the AO lacks jurisdiction; rather Section 124(3) limits the availability of those options at the threshold. The assessee upon receipt of notice of the kind mentioned in Clause (a) and (b) of sub-section 3 has the option to urge the question of jurisdiction; the expressed tenor and terms of the provisions clarify that such objections are to be articulated at....