TaxTMI 
TaxTMI 
2015 (3) TMI 488
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....jected the contention of the assessee as under: "2.3. I have considered the submissions of the Id. counsel and facts of the case. The objection taken by the appellant is that notice u/s.148 was issued by ITO,Wd.5(l), Baroda. Apart from this no objection to the issue of notice u/s. 148 was submitted, In the reason recorded by ITO, Wd.5(1), it is clearly mentioned that the funds accumulated for the purpose of objects have been advanced to the Trustees and no work has been done even after three years. Assessing Officer mentioned that non-utilisation of accumulated fund for the purpose of the objects of the trust is liable to be taxed and hence taxable income has escaped assessment. The reasons recorded clearly gives indication of escapement of income. It also mentions the amount of Rs. 7,19,896/- which is more than the minimum taxable income escaped necessary for reopening. The reopening was also done after obtaining approval from Addl. CIT, Range-5, Baroda, who is competent to grant approval under the required provisions. Considering this all the conditions mentioned for reopening of the assessment under section 147 are satisfied. As regards issue of notice by 1TO, Wd.5(l), the appe....
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....der CIT-I, Baroda had jurisdiction of all persons including Trust having income/loss below Rs. 5lacs. As per this compilation Ward- 2(3) was assigned with the cases falling in alphabets 'A' to 'M'. On the other hand, Range-5 was having a distinct territorial jurisdiction. He has informed that Ward5(1) was in respect of all the alphabets; but the territorial jurisdiction was inclusive of the area known as WADI. As per this jurisdiction chart Ward-5(2) has the jurisdiction on all the alphabets including the area falling under 'Amdawadi Pole'. The impugned assessment was made by ITO Ward-2(3) which according to his argument was beyond jurisdiction. Learned AR has placed reliance on an order of ITAT Lucknow Bench pronounced in the case of MI Builders (P) Ltd. reported as 117 TTJ 42 (Lucknow) wherein it was held that the re-assessment proceeding having been initiated by the AO who did not have jurisdiction over the assessee was an invalid judgment in the eyes of law. He has summarized that when the notice u/s.148 was issued by ITO Ward-5(1) Baroda and the reasons for reopening of the assessment was recorded by ITO Ward-5, Baroda then why the assessment was made by ITO Ward-2(3) Baroda. ....
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....uj Patel, Harsh Patel and Utkarsh Patel, who were the grand sons' of the author/founder of the trust -Shri Maganbhai Shankarbhai Patel, and who were the persons; covered by provisions of the section 13(3) of the Act. Accordingly, the assessee trust was held to have violated the provisions of section 13(2)(a) of the Act Hence, the assessee trust was held not to be eligible for the exemption u/s. 11 and 12 of the Act and entire income of the assessee trust was liable for tax in terms of provisions of section 13(1)(d). Accordingly, assessment u/s. 144 r.w.s.148 was completed determining total income at Rs. 3,21,17,440/-. However, through oversight the expenditure as per the Income and Expenditure account of Rs. 17,04,024/- was deducted from the total income of the assessee though in the body of the order it was clearly held that the assessee trust was not eligible for exemption u/s.11 and 12 of the Act Since it was a mistake apparent from the records, the same was rectified by passing order u/s.154 determining total income at Rs. 3,38,21,563/- after giving an opportunity of being heard. 3. The first ground of appeal is regarding issuance of notice u/s.148 by the ITO, Ward-5(l) wi....
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....007 - reg.- Ref:- Letter of the CIT-IV, ITAT, D-Bench, A'bad vide No. CIT(ITAT)-IV/ Maganbhai Sankarbhai Patel/ 2011-12 Date: 11/10/2011 Please refer to the above. 2. It is verified from the case records that the assessee has filed his return of income for the A.Y. 1998-99 on 31.10.1998/ vide ack. No.03375 and processed u/s.143(l)(a) on 15.11.1999 by the ITO, Ward-2(l), Baroda prior to cadre re-structuring of the Income-tax department. There after the case was transfer to the ITO, ward-5(1), Baroda no transfer memo is available because matter is very old. 3. The case was reviewed by the AG Audit party for the review of assets, of Pvt. school/college/coaching classes vide HM No. ITRA/Rev/Ed. Inst/48 dated 26.02.2003 issued to the ITO, Wd. 5(1), Baroda (Copy enclosed). 4. The ITO Ward-5(l), Baroda has requested to the Addl.CIT, Range-5, Baroda for the approval u/s.!51(2) of the IT Act. In this case vide his letter No. BRD/wd.5(l)/151/04-05 dated 22.06.2004 along with ITNS 10 and reference of the letter of the CIT-III, Baroda has approved the remedial action u/s.147 of the Act. Dated 18.06.2004, and return income for the same was filed on dated 31.01.2006 to ....
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....ver any case to Central Circles, I, the Additional/Joint Commissioner of Income-tax, | Baroda Range-X Baroda hereby direct mat the Deputy/Assistant Commissioner of Income-Tax, Income-tax f Officers and! Tax Recovery Officers with headquarters mentioned in Column Nos. 2 and 3 respectively of the | Schedule attached herewith shall exercise and perform, concurrently all the powers and functions of Assessing Officer under the Incometax Act, 1961 (43 of 1961) in respect of such areas, persons or classes of persons, cases or classes of cases for which I have been authorised to exercise tile powers and to perform the functions as specified in the entries in Column Nos. 3, 4 & 3 respectively of the Schedule to the Order No. BRD/CIT-I/2001-02/1 dated 1-8-2001 issued by the Commissioner of Income-tax, Baroda-1, Baroda and in respect of Jill incomes or classes of income except in respect of such cases assessed/assessable under the jurisdiction of Director of Income-tax (Exemption)/Commissioner of Income-tax (CIB) or such cases, as are hereafter assigned under section 127 of the Income-tax Act, 1961, to any other Income-tax authority, and further direct that the Tax Recovery Officer mentioned ....
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.... during the course of hearing then a probability was expressed that the period of implementation of the jurisdiction chart could be different. However, specific period of implementation of the jurisdiction was not informed to us. There is one more question which was raised about correctness and veracity of the jurisdiction chart furnished by the Assessee. Learned A.R. has mentioned that the same was issued by the Chartered Accountant Association. The Bench wanted to see the original copy of the said compilation of jurisdiction but that was not produced. We, therefore, consider it necessary that the authenticity of the jurisdiction chart as relied upon by the Assessee should be verified. Side by side the details in respect of jurisdiction as furnished by learned DR can also be verified from the record available with the Revenue Department. Since, before us two contradicting statements have been made about the area of jurisdiction and the name of the Assessing Officer of this Assessee, therefore, this contradiction can be resolved by examining the office records of the Revenue Department. This exercise can be undertaken by learned CIT(A) by summoning the jurisdiction recorded of the ....