2023 (3) TMI 1145

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....s bad and illegal as it is in violation of principle of natural justice. 2. The Original assessment order was invalid and without jurisdiction, hence the Ld. PCIT cannot assume valid jurisdiction on void & illegal order. 3. The Ld. PCIT has no jurisdiction on appellant and hence all proceedings conducted by PCIT are void & illegal. 4. The Ld. Pr. CIT has erred in law and on facts in considering that order passed by Ld. A.O. is erroneous and prejudicial to the interest of revenue, hence set aside the assessment order passed by the Ld. A.O. 5. Appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final hearing." 3. The assessee has also taken the following additional ground of appeal: "1. Assum....

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....t order passed by ITO Ward 3(3)(2) Ahmedabad is illegal and void in the eyes of law. Therefore, when the assessment order passed under section 143(3) of the Act itself is illegal and void, and consequently the revisional order passed under section 263 of the Act is also null and void. 5. Before going into the merits of the order passed under section 263 of the Act, it would be appropriate to first adjudicate on the issue of jurisdiction raised by the Ld. Counsel for the assessee before us. The primary thrust of the argument of the counsel for the assessee is that the initial notice of assessment was issued by the ITO Ward-4 Palanpur and without completing the procedure as laid out under section 127 of the Act for transfer of jurisdiction w....

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....osed transfer so that the assessee can make an effective representation with reference to those reasons. Further, the opportunity of being heard must be given to the assessee not only when the case is to be transferred despite the objection of the assessee, but also when it is not to be transferred despite his request. Needless to say, the objections raised by the assessee must be appropriately dealt with by the Commissioner and an order that does not consider the objections is liable to be quashed. In the case of Benz Corporation v. ITO 232 ITR 807 (Kerala), the High Court held that power of transfer of assessment files from one authority to another vested in Commissioner under section 127(1) is quasi - judicial power and such power should....

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....o, the assessment order passed by ITO Ward 3(3)(2) is null and void since there is a legal requirement to issue a separate notice of assessment to the assessee. 6. The next issue for consideration before us is that once it is held that the assessment order itself is null and void, can such assessment order be the subject matter of revision under section 263 of the Act. In our view, it is a well-settled principle of law that once the assessment order passed itself is null and void, the same cannot be the subject matter revision under section 263 of the Act. In the case of Pioneer Distilleries Limited Vs Pr. CIT ITA No. 479/PUN/2017(ITAT Pune) the ITAT held that revisionary jurisdiction cannot be exercised against Void order. In this case, t....