2016 (8) TMI 114

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....9. 2. The petitioner is an individual. For the said assessment year 2008-2009 the petitioner had filed return of income declaring total income of Rs. 20.59 lakhs. Such return was processed under section 143(1) of the Income Tax Act, 1961("the Act" for short). Thus, no scrutiny assessment took place for the said assessment year. To reopen such assessment, impugned notice came to be issued. The Assessing Officer had recorded following reasons for issuing the notice: "In this case, assessee has filed her return of income for A.Y.2008-09 on 30.9.2008 with declaring total income of Rs. 20,59,230/-. The same was processed under section 143(1) of the I.T.Act-However, no scrutiny assessment under section 143(3) or other applicable provisions ....

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....assessee case record and reason mentioned as above the assessee case needs to re-open for reassessment proceeding by issuing notice under section 148 of the I.T.Act, 1961." 3. Learned counsel for the petitioner at the outset made it clear that he is raising only one ground, namely of jurisdiction of the Assistant Commissioner of Income Tax- Circle 5(2), Ahmedabad who has issued notice in the present case to reopen the petitioner's assessment. According to counsel for the petitioner, the petitioner's assessment was being done by circle-9, Ahmedabad. It has now been reorganised before circle 4(2), Ahmedabad. In any case, the Assistant Commissioner of Income Tax, circle- 5(2), Ahmedabad had no jurisdiction over the petitioner's ....

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....sistant Commissioner, circle-5(2) and that is how the impugned notice came to be issued by the said officer. 6. The stand of the department ignores the fact that the petitioner is regularly assessed year after year and originally was within the jurisdiction of income-tax circle-9. Now after restructuring, his assessment takes place before the Assistant Commissioner, circle 4(2), Ahmedabad. Therefore, the Assistant Commissioner, Circle 5(2) had no jurisdiction to assess the petitioner. She could not have issued notice for reassessment. This is not a mere irregularity or a defect which can be cured, but question of jurisdiction of the authority to reopen the assessment. In administrative or quasi judicial matters, where exercise of powers ....