TaxTMI 
TaxTMI 
2021 (12) TMI 1126
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....Information, it was noticed that assessee has deposited cash of Rs. 28,50,000/- in her bank account. Accordingly, notice u/s 148 of the Act was issued on 31.03.2016 and in response to which assessee submitted that return of income filed by her on 23.07.2009 declaring total income of Rs. 1,54,732/- be considered as return of income in response to notice u/s 148 of the Act. Thereafter case was taken up for scrutiny and consequently assessment was framed u/s 143(3) r.w.s 147 of the Act vide order dated 31.08.2016 and the total income was determined at Rs. 21,35,392/- and agricultural income of Rs. 55,200/-. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 26.12.2018 in Appeal No.621218571140217 dismi....
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.... (6) That the appellant craves leave to add / alter all or any of the grounds of appeal before or at the time of hearing of the appeal." 4. Thereafter assessee has raised the additional grounds which reads as under: 1(i) That on facts and circumstances of the case, the ITO, Ward 2(4), Ghaziabad was not justified in assuming jurisdiction u/s 148 and recording reasons without having valid jurisdiction over the case of the appellant (ii) That return of income for assessment year under consideration was filed in Hapur and the case of the appellant being regularly assessed in Hapur, the notice u/s 148 issued by ITO, Ward 2(4), Ghaziabad is illegal, without jurisdiction and void-ab-initio. (iii) That the reas....
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....he Act." 5. With respect to the additional ground raised, it is the submission of the assessee that the additional ground raised is purely legal in nature and requires no fresh verification of facts are needed and he placed reliance on the judgment of the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd vs. CIT reported in (1998) 229 ITR 383 (SC). It was therefore submitted that the additional ground of appeal be admitted and appropriate order be passed in the interest of rendering substantial justice. 6. On the issue of admissibility of additional ground, the Learned DR strongly objected to the plea for admission of additional ground. 7. Having heard the rival submissions on the admission of additional ground after....
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....at the jurisdictional assessing officer being ITO, Ward-2, Hapur who had issued notice u/s 143(2) and 142(1) of the Act and framed the reassessment order did not record reasons for the reopening of the assessment. He therefore submitted that the initiations of reassessment proceedings are illegal, bad in law and liable to be quashed and in support of the aforesaid contention he relied on the order of ITAT Agra Bench in the case of S.N. Bhargawa vs. ITO 147 ITD 306 and other decisions. 9. Ld DR on the other hand did not controvert the submissions made by Ld AR but however supported the order of lower authorities. 10. I have heard the rival submissions and perused the material on record. The issue in the present ground is as to whether ....
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....e furnished under section 139. Sub section (2) provides that the AO shall, before issuing any notice under this section, record his reasons for doing so. It is the assessing officer, who has jurisdiction over the assessee and records reasons, who can issue notice u/s 148 of the Act. It is well settled that consent cannot confer jurisdiction upon the AO nor waiver by the assessee [CIT v. Ramsukh Motilal [1955] 27 ITR 54 (Bom.) 12. In the present case, it is an undisputed fact that Assessee is filing the return of income before ITO, Hapur and the ITO, Hapur had jurisdiction over the assessee. The ITO, Ghaziabad who did not have jurisdiction over the assessee, issued a notice u/s 148 of the Act on the basis of AIR/NMS information about cash....