2019 (9) TMI 40

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.... the contention of the assessee that the notice issued u/s 148 of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'] and proceedings in consequence thereto, are bad in law in the absence of reasons recorded by the Assessing Officer having jurisdiction over the case of the assessee. 3. Representatives of both the sides were heard at length and case records perused carefully. 4. Facts on record show that the assessee filed her return of income declaring income of Rs. 2,92,079/- on 31.03.2010 with the Income Tax Officer, Ward 39(4) on 20.03.2014. The assessee received a letter from the Income Tax Officer, Ward 29(3), New Delhi which reads as under: "Madam Sub.:- Verification of financial transaction request for infor....

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....he internet for these details. This information is requisitioned u/s 133(6) of the Income Tax Act, 1961 with the approval of commissioner of Income Tax. You may, however, reply by registered/speed post or hand-deliver your reply to this office Kindly note that if no reply is furnished within the specifies date, it shall be presumed that you have willfully concealed the aforesaid transaction(s) from the Income Tax Department and further necessary action will be initiated under the Income Tax Act, 1961 to being this amount to taxation. Please note that non-compliance may result in fiscal penalties ranging from 100% to 300% of the tax evaded, and may even result prosecution" [S.C. Arora] Income Tax Officer, Ward 29(3), New Delhi" 5. In r....

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....urther legal proceedings, assessment order was framed u/s 144 of the Act vide order dated 30.03.2015 and assessment has been framed by the Income Tax Officer, Ward 63(4), New Delhi. 7. These undisputed facts clearly reveal that the notice has been issued by some other Assessing Officer and the assessment has been framed by a different Assessing Officer whereas the jurisdiction of the assessee lies with another Assessing Officer. Moreover, the disposal of the objection raised by the assessee is vide order dated 25.03.2015. 8. The co-ordinate bench in ITA No. 5730/DEL/2017, vide order dated 30.08.2018, in similar conditions, held as under: "4. The bone of contention is as to whether the Assessing Officer has rightly framed the impugned or....

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....him. The petitioner specifically requested the assessing officer not to proceed with the scheduled hearing till the objections raised to the reasons have been disposed of by a speaking order. 22. On 5th March, 2015 a communication was addressed to the petitioner which purported to reject his objections. The objections have not been referred to in detail but what has been stated is that the case has not been reopened merely on the basis of a change of opinion. The fact that came to light during the assessment proceedings for assessment year 2011-12 are the basis for reopening the case pertaining to the assessment year 2007-08. Since the petitioner is stated to have filed a new return of income, he was called upon to attend the office with ....