2018 (11) TMI 1695

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...., CIT, DR ORDER T.S. Kapoor, A.M: This is an assessee appeal filed by the assessee against the order of Ld. CIT (A)-I, Kanpur dated 14/08/2017. 2. At the outset, the Ld. AR invited our attention to the petition for admission of additional grounds, which the assessee had filed, vide letter dated 12.11.2018 and which were placed on record. The Ld. AR submitted that since the additional g....

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....of such notice was placed. Our attention was also invited to paper book Page 3 where a memo signed by DCIT, Kanpur transferring the case to DCIT-2, Kanpur was placed and our specific attention was invited to date of such transfer being 20.08.2015. Our attention was further invited to the notice dated 07.09.2015 issued by ACIT-2, Kanpur. The ld. AR submitted that first notice dated 30.09.2014 was i....

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....no jurisdiction with DCIT-IV, Kanpur. The Ld. AR further submitted that for transferring the case from Kanpur-IV to Kanpur-II no order u/s 127 was passed. In view of these facts, it was argued that as assessment order passed by DCIT-2, Kanpur may be quashed. The ld. DR on the other hand relied on the orders of authorities below. 5. We have heard the rival parties and have gone through the mater....

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.... 143(2), which was within the prescribed period of time, was issued only by DCIT-IV, Kanpur who had no jurisdiction over the case, as the DCIT-IV himself had transferred the case to DCIT-2, Kanpur vide memo dated 20.08.2015, a copy of which is placed at paper book Page 3. Therefore from the above facts and circumstances, it become apparent that the first Assessing Officer who issued notice on 30.0....