2022 (10) TMI 717

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.... PER:ANIKESH BANERJEE, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeals)-2,Amritsar, [in brevity the CIT(A)] bearing appeal No. CIT(A)/ASR-2/10334/2018-19, date of order 03.06.2019, the order passed u/s 250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2011-12.The impugned order was emanated from the order of the ....

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.... was not residing in his territorial judication and nor any notice u/s 144 was ever served on the assessee , the assessment framed u/s 144 was therefore bad in law and the learned CIT appeals has therefore erred in law and in fact in confirming the order and allowing relief on quantum only. Under the facts and the circumstances of the case the assessment order should have been annulled. The order ....

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....rther the deduction u/s 80C was not allowed due to absence of documents. The assessee had not filed his return during assessment year under the appeal. But the ld. AO had credited the TDS amount of Rs.1,21,740/- during computation of tax. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the AO. 3. Aggrieved assessee filed an appeal before us. 4. Du....

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....ovision of the Act. The assessee staying in Delhi and the assessment was completed in Amritsar. The issue was primarily not taken care by the ld. CIT(A)in appeal proceeding. The ld. Sr. DR is only relied on the order of the revenue authorities. 5. We heard the submission of the ld. Sr. DR and considered the documents available in the record. The territorial jurisdiction of the assessee is not i....