2017 (12) TMI 43

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.... being adjudicated at the first instance. Additional grounds of appeal are as below : "1. That the notice under section 143(2) of the Income-tax Act, 1961, dated September 6, 2013 issued by the Income-tax Officer, Ward-27(1) Haldia, without assume the jurisdiction as per the Central Board of Direct Taxes Instruction No. 1/11, dated. January 31, 2011. As per the Central Board of Direct Taxes Instruction No. 1/11, dated. January 31, 2011 the 'Non-corporate returns' up to Rs. 15 lakhs income for Income-tax Officers in mofussil areas from April 1, 2011. And 'Non-corporate returns' above 15 lakhs the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax in mofussil areas from April 1, 2011. The notice under sec....

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.... Circle-Haldia as per the scrutiny guide lines published by the Central Board of Direct Taxes under section 119 of the Income-tax Act, 1961." 3. The aforesaid additional grounds are legal issues which can be raised at any point of time and even before the Tribunal for the first time as held by the hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) even though the learned Departmental representative opposed the admission of the same, we are admitting the same and go ahead to adjudicate the legal issue raised before us. 4. Brief facts of the case are that the assessee is an individual who filed his return of income for the year under consideration wherein he declared a total income to the....

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.... and is of the opinion that the existing limits need to be revised to remove the above mentioned hardship. An increase in the monetary limits is also considered desirable in view of the increase in the scale of trade and industry since 2001, when the present income limits were introduced. It has therefore been decided to increase the monetary limits as under:   Income declared (metro cities) Income declared (mofussil areas) ITOs ACs/DCs ITOs DCs/ACs ITOs DCs/ACs Corporate returns Up to Rs. 20 lakhs Above Rs. 20 lakhs Up to Rs. 30 lakhs Above Rs. 30 lakhs Non-corporate returns Up to Rs. 15 lakhs Above Rs. 15 lakhs Up to Rs. 20 lakhs Above Rs. 20 lakhs Metro charges for the purpose of above instructions shall be ....

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....cle-27 and the same was received by the office of the Assistant Commissioner of Income-tax, Circle- 27, Haldia on September 24, 2014 and immediately the Assistant Commissioner of Income-tax issued notice under section 142(1) of the Act on the same day. From the aforesaid facts the following facts emerged : (i) The assessee had filed return of income declaring Rs. 50,28,040. The Income-tax Officer issued notice under section 143(2) of the Act on September 6, 2013. (ii) The Income-tax Officer, Ward-1, Haldia taking note that the income returned was above Rs. 15 lakhs transferred the case to the Assistant Commissioner of Income-tax, Circle-27, Haldia on September 24, 2014. (iii) On September 24, 2014 statutory notices for scrutiny were i....