2022 (11) TMI 895

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....arance: Mr. Soumen Bhattacharjee, Adv....for the appellant. Mr. Abhratosh Majumdar, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Binayak Gupta, Adv. Mr. Kausheyo Roy, Adv. Mr. suman Bhowmik, Adv....for the respondent. The Court: This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 21st April, 2021 passed by the Income Tax Appellate Tribuna....

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....of the Income Tax Act, 1961 a valid notice ? (iii) Whether the impugned order of the Learned Tribunal is erroneous and perverse as it failed to consider the fact that in so far as jurisdiction of the assessing officer is concerned, it is the duty of the assessee to apply and change his address in the PAN database which the assessee failed to perform ? We have heard Mr. Soumen Bhattacha....

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....se of Assistant Commissioner of Income Tax & Anr. vs. Hotel Blue Moon reported in [2010] 321 ITR 362(SC), wherein it was held that if an assessment is to be completed under Section 143(3) read with Section 158BC, notice under Section 143(2) should be issued within one year from the date of filing of the block return. Omission on the part of the assessing authority to issue notice under Section 143....

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....uing notice under Section 143(2) and only in pursuance with the notice issued under Section 143(2), he had no jurisdiction over the assessee at the relevant time and such assessment order was liable to be set aside. It is the submission of the learned standing counsel for the Department that the assessee had not raised the question of jurisdiction before the assessing officer but participated i....