2021 (6) TMI 458

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....Act to issue notice u/s 148 of the Act in Assessment Year 2011-12 after following the procedure laid down u/s 147, 148 and 151 of the Act. 1.1. That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that once the initiation of proceedings u/s 147 of the Act and assessment framed u/s 147/143(3) of the Act was invalid no direction could be issued and as such the aforesaid impugned order is illegal, invalid and without jurisdiction for the instant assessment year." 2. The only effective ground raised in this appeal by the assessee is against the direction of Ld.CIT(A) issued notice to the Assessing Officer u/s 148 of the Income Tax Act, 1961 ("the Act") for Assessment Year 2011-12 after following the procedu....

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..... 6. At the outset, Ld. Counsel for the assessee submitted that the Ld.CIT(A) exceeded its jurisdiction by directing the Assessing Officer to issue notice u/s 148 of the Act for Assessment Year 2011-12 after failing procedure laid down u/s 147, 148 and 151 of the Act. He submitted that Ld.CIT(A) has failed to appreciate that once the initiation of proceedings u/s 147 of the Act and assessment u/s 147/143 of the Act was held to be invalid. No direction could be issued and to that extent, the impugned order is illegal, invalid and without jurisdiction. 7. Per contra, Sh. R.K.Gupta, Ld. Sr. DR opposed these submissions and supported the order of Ld.CIT(A). Ld. Sr. DR submitted that direction so issued was within the powers conferred by L....