High Court quashes notice by Income Tax Commissioner for lack of jurisdiction, directs proper notice issuance.Validity of assessment passed by raising an extra demand to be illegal, without jurisdiction and violative of natural justice - notice issued by Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar - HELD THAT:- As established that the jurisdiction is with the Commissioner of Income Tax (OSD) (Exemption). Therefore, the notice under Annexure-13 issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, is without jurisdiction. However, we are not ... ... ... Issues: Jurisdiction of the assessing authority, legality of assessment order, violation of natural justice

In the judgment delivered by the High Court, the petitioner challenged the assessment order dated 30.12.2016 for the assessment year 2014-15, which raised an extra demand of Rs.24,96,42,960, as illegal, without jurisdiction, and violative of natural justice. The petitioner contested the orders under Annexure-1 (assessment order), Annexure-2 (demand under Section 156 of the Income Tax Act), and Annexure-13 (notice under Section 143(2) of the Income Tax Act). The affidavit filed by the Joint Commissioner of Income Tax (OSD) (Exemption) confirmed the valid jurisdiction over the assessee for completing the assessment under Section 143(3) of the IT Act. The High Court concluded that the notice issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, under Annexure-13 was without jurisdiction. However, the Court refrained from expressing an opinion on Annexures-1 and 2, deeming them appealable orders. Consequently, the notice under Annexure-13 was quashed/set aside, allowing the competent authority to issue a proper notice to the petitioner in accordance with the law. The writ petition was allowed to the extent indicated, with directions to issue an urgent certified copy of the order upon proper application. Validity of assessment passed by raising an extra demand to be illegal, without jurisdiction and violative of natural justice - notice issued by Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar - HELD THAT:- As established that the jurisdiction is with the Commissioner of Income Tax (OSD) (Exemption). Therefore, the notice under Annexure-13 issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, is without jurisdiction. However, we are not expressing our opinion on Annexures-1 and 2, since those are appealable orders. Accordingly, the notice under Annexure-13 is quashed/set aside. Further, it is open for the competent authority to issue appropriate notice to the petitioner in accordance with law. The writ petition is allowed to the extent indicated above. Kalinga Institute of Industrial Technology Versus The Deputy Commissioner of Income, Principal Commissioner
Income Tax
2019 (3) TMI 1996 - ORISSA HIGH COURT - TMI
ORISSA HIGH COURT - HC
Dated:- 6-3-2019
W.P.(C). No. 898 of 2017 - -
Income Tax
K.S. Jhaveri, Chief Justice And K.R. Mohapatra, J. For the Petitioner : M/s. Sidhartha Ray, K.K. Sahoo, P.K. Khilar J.S. Mishra, K.K. Sahoo, Advocate. For the Respondent : Mr. S.K. Acharya, Mr. Tushar Kanti Satpathy, Advocate. ORDER By way of this writ petition, the petitioner has assails the order of assessment dated 30.12.2016 passed by opposite party No.1 for the assessment year 2014-15 by raising an extra demand of Rs.24,96,42,960, to be illegal, without jurisdiction and violative of natural justice. As it appears, petitioner herein challenges the orders under Annexure-1, the order assessment, Annexure-2, the demand under Section 156 of the Income Tax Act, 1961 and Annexure-13, the notice under Section 143(2) of the Income Tax Act. Affidavit has been filed by the Joint Commissioner of Income tax (OSD) (Exemption), Bhubaneswar on 08.01.2018, wherein, at paragraph-9, it is stated as follows:- ".... Therefore, jurisdiction over the assessee is validly vested with the Circle. Accordingly, having proper jurisdiction over the assessee, the assessment u/s. 143(3) of the IT Act for the Asst. Yr.2014-15 was completed on 30.12.2016 as per provisions of Income Tax Act, 1961basing on the materials available on record. ....." From the above, it is clearly established that the jurisdiction is with the Commissioner of Income Tax (OSD) (Exemption). Therefore, the notice under Annexure-13 issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, is without jurisdiction. However, we are not expressing our opinion on Annexures-1 and 2, since those are appealable orders. Accordingly, the notice under Annexure-13 is quashed/set aside. Further, it is open for the competent authority to issue appropriate notice to the petitioner in accordance with law. The writ petition is allowed to the extent indicated above. Issue urgent certified copy of the order on proper application.
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