2010 (12) TMI 1297

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....re that the assessee was regularly assessed at Delhi with ACIT, Circle 23(1). The I.T.O. Ward 1(5) Faridabad, on receipt of certain information, reopened the assessment u/s 147 of the Act. Subsequently, the records of the assessee were transferred to ACIT Circle 23(1), New Delhi who vested with the jurisdiction of the assessee. Eventually, the proceedings culminated into the order u/s 143(3)/147 on 29.12.2008. 3. Before Ld. CIT(A), the assessee took as many as 11 grounds of appeal. One of the grounds raised by the assessee relates to nonservice of notice u/s 148. Before Ld. CIT(A), it was submitted that the assessee was filing returns of income in New Delhi for the last more than eight years. The assessee had never filed return of her in....

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....2008 is untenable in the eyes of law. The assessee succeeds in grounds of appeal No.3, 4 & 5." 4. Before us the Ld. A.R. for the assessee submitted that notice u/s 148 was not issued by the A.O. having jurisdiction over the case of the assessee nor the reasons were recorded. The notice u/s 148 was issued by the A.O. Ward 1(5), Faridabad and thereafter, the case was transferred to the A.O. The completion of assessment on the basis of reopening of assessment by the A.O. at Faridabad having no jurisdiction over the assessee is bad in law. He placed reliance on the decision of Hon'ble High Court of Delhi in the case of Anjil Khosla in I.T.A. No. 838/2008 dated 01.09.2008, CIT Vs Anjali Dua 219 ITR 183 (Del.) and ITAT decision in the case....