TaxTMI 
TaxTMI 
2019 (9) TMI 899
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....ioner of Income-tax (Appeals) erred in confirming the assessment by rejecting the contention of the assessee that the notice issued under section 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 an income of Rs. 2,92,079 on March 31, 2010 with the Income-tax Officer, Ward-39(4) on March 20, 2014. The assessee received a letter from the Income-tax Officer, Ward 29(3), New Delhi which r....
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....e visit the website of the Income-tax Department at Income-tax india.gov.in for details, or visit this office, or contact a chartered accountant or a tax return preparer. You may also search the internet for these details. This information is requisitioned under section 133(6) of the Income-tax Act, 1961 with the approval of the 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. P....
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.... disregarding the contents of the letter, objections were disposed of by the Income-tax Officer, Ward 29(3), New Delhi vide order dated March 29, 2015. This order is placed at pages 10 to 12 of the paper book. Without affording any opportunity of being heard to the assessee to contemplate any further legal proceedings, assessment order was framed under section 144 of the Act vide order dated March 30, 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. Moreove....
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....red, it is material to note that on September 11, 2014, the petitioner addressed a detailed communication setting out his objections to the recorded reasons. These objections which are elaborate run into about 9 pages. Thereafter, the petitioner pointed out on December 8, 2014, that he was required to attend the office of the Deputy Commissioner of Income-tax on December 9, 2014. He pointed out as to how the reasons were supplied and how they have been dealt with and objected to by 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 March 5, 2015, a communication was addressed to the petitioner....