2022 (11) TMI 1383

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....dent : Mr. S. M. Surana, Sr. Adv.  ORDER The Court : This appeal by the revenue filed under Section 260A of the Income Tax, 1961 (the Act, for brevity) is directed against the order dated 3rd December, 2020 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata in ITA No.1909/Kol/2017 for the assessment year 2008-09. On perusal of the substantial questions of law suggested by the....

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....thout jurisdiction. Paragraph 9 of the order of the learned Tribunal reads as follows:- "9. In the light of the above discussion, let us examine the facts involved in the appellant's/assessee's case and ascertain whether the ITO, Ward-5(3), Kolkata enjoyed jurisdiction over the appellant's case so as to enable him to frame reassessment order dated 25.03.2014 u/s. 263/143(3) for the AY 2008-09. A....

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....the appellant and the jurisdiction stood transferred in favour of DCIT, Central Circle-XVII, Kolkata..." The above factual finding could not be controverted by the revenue before us in this appeal. When it is an admitted fact that the Assessing Officer, namely, the Income Tax Officer, Ward 5(III) was divested of the jurisdiction on or after 28th August, 2012, the order passed under Section 263 o....