2023 (1) TMI 956

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....e Appellant : Sh. Tarun Bansal, Adv. For the Respondent : Mrs. Kanchan Garg, Sr. DR ORDER PER DR. M. L. MEENA, AM: The present appeal has been filed by the assessee against the order dated 19.09.2017 passed by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar in respect of Assessment Year 2009-10. 2. The assessee has raised the following grounds of appeal: "1. That ....

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....c. 251(2). 3. That the order of CIT(A) on merits is bad-in-law, as well as, on facts. 4. That the matter may be denovo to A.O., to make the correct assessment. 4. Additional grounds of appeal: "1. That the ld. AO is bound to make correct assessment and in the hands of correct person/assessee only and further assessment made in the wrong hands is beyond jurisdiction, u....

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....AO nor the CIT(A) brought any material on record indicating that the ownership of the said land belongs to assessee and thus contended that the assessment order passed by the AO is without jurisdiction and hence, it is void-ab- initio, and bad-in-law. 7. The Ld. DR though objected to the contention of the assessee. However, he could not controvert the facts that assessment was made in the wrong....

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.... appellant assesse. Therefore, we hold that the assessment order is passed without jurisdiction. 9. Similar view is held by the ITAT Jaipur Bench Jaipur in the case of 'Shri Gyan Chand Agarwal vs. Addl. CIT (ITAT, Jaipur)', in ITA No. 266/JP/2017 vide order dtd. 10-07-17, and the Hon'ble Apex court in the case of 'Suraj Lamp & Industries Pvt. Ltd. vs. State of Haryana & Another', 340 ITR 01 (Su....