2015 (2) TMI 773

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....RDER The present appeal is filed by the Department against the order dated 21.08.2006 passed by the Income Tax Appellate Tribunal, Allahabad in ITA No. 1946/Alld/1996 for the assessment year 1994-95. On 03.02.2010, a Coordinate Bench has admitted the appeal on the following substantial question of law : "(i) Whether the Hon'ble Income Tax Appellate Tribunal erred in law in holding tha....

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....urns of income with the ITO, Banda, but for the assessment year under consideration, the return was filed by the assessee at Satna (MP) on 31.10.1994, where he has disclosed the income of Rs. 2,61,340/-. The assessment was completed by the A.O. at Satna (MP) on 30.03.1995 on an income of Rs. 22,55,842/-. The CIT, Central, Kanpur raised the objection pertaining to the jurisdiction as in the earl....

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....ed the order on 15.12.2006. No further appeal has been filed by either party as we were informed by the parties during the course of the argument. We heard both the parties at length and gone through the materials available on record. It is evident from the record that the assessee was filing returns with the ITO, Banda, vide jurisdictional order No. 1/89-90 dated 10.04.1989. But, the jurisdict....

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....nd by considering the totality of the facts and circumstances of the case, we are of the view that in the earlier years, the returns were filed at Allahabad or Banda. But there was no occasion to file the return at Satna (MP). The process were without proper jurisdiction and it has no value. When it is so, then we uphold the order passed by the CIT(A) under Section 263 of the Act. The same is here....