TaxTMI 
TaxTMI 
2022 (7) TMI 440
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts of the present case are that for the Assessment Year in question, i.e. 2017-18, the Assessment Order dated 26.11.2019 was passed under Section 143(3) by the ACIT-2, Moradabad inasmuch as the assessment of returned income upto Rs.15 lacs was to be made by ITO and above Rs.15 lacs, assessment was to be made by ACIT in respect of non-corporate assessee. Subsequently, for the Assessment Year 2020-21, the Assessee petitioner filed his return of income at Rs.3,20,770/- on 20.11.2020 with ITO, Ward - 2(1). 3. Thereafter, the ITO, Ward-2(1) received certain information from DDIT (Investigation), Unit 7(4), New Delhi. It came to light in the search conducted under Section 132A of the Act at the premises of Mr. Mohit Garg and others on 11.03.20....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Income Tax Department - respondent No.1 and 2 jointly support the impugned notice and the order rejecting the objection. 6. We have carefully considered the submissions of learned counsels for the parties. Before we proceed to consider the rival submissions, it would be appropriate to refer to certain provisions of the Act, 1961:- (i) Section 2(7A) defines the word Assessing Officer, as under:- 2(7A) " Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income- tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub- section (1) or sub- section (2) of section 120 or any other provision of this ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns or orders referred to in sub-sections (1) and (2), the Board or other income-tax authority authorized by it may have regard to any one or more of the following criteria, namely:- (a) territorial area; (b) persons or classes of persons; (c) income or classes of income; and (d) cases or classes of cases. (4) Without prejudice to the provisions of sub- sections (1) and (2), the Board may, by general or special order, and subject to such conditions, restrictions or limitations as may be specified therein,- (a) authorise any Principal Director General or Director General or Principal Director or Director to perform such functions of any other income- tax authority as may be assigned to him....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h powers and functions are exercised and performed concurrently by the Assessing Officers of different classes, any authority lower in rank amongst them shall exercise the powers and perform the functions as any higher authority amongst them may direct, and, further, references in any other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be references to such higher authority and any provision of this Act requiring approval or sanction of any such authority shall not apply. (6) Notwithstanding anything contained in any direction or order issued under this section, or in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of furnishing of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as within the jurisdiction of different Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners, by the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify. (3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer - (a) where he....