AI Drafter 
TaxTMI 
TaxTMI 
2023 (6) TMI 1389
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....cle-33, Kolkata u/s.143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), dated 24.12.2019 for AY 2012-13. 2. Grounds raised by the assessee are reproduced as under: "1. That, on the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) - NFAC [hereinafter referred to as CIT(A)] erred in confirming the addition made by the Ld. Assessing Officer [hereinafter referred to as AO] for the reason of lack of jurisdiction. 2. That, on the facts and in the circumstances of the case, the Ld. CIT(A) ignored the fact that the Ld. AO failed to apply his mind in reopening the case and hence, the reopening u/s. 147 of the Income Tax Act, 1961 is illegal and the assessm....
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....addition of Rs. 15,767/ - u/ s 69 of the Act alleging commission has paid at the rate of 3 percent of the turnover is totally baseless and liable to be deleted. 8. That the appellant craves to leave, adduce additional grounds and/ or to amend or withdraw any of the foregoing grounds before, or at the time of hearing of appeal." 3. Assessee has taken additional grounds vide application dated 26.05.2023 placed on record. Additional ground taken by the assessee are reproduced as under: "1. That, on the facts of the case and in law, the AO lacks jurisdiction over the assessee for the reason the total income of the assessee is below 20 Lakhs and hence, the Assistant Commissioner lacks jurisdiction over the assessee. ....
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....ce u/s. 143(2) and 142(1) along with questionnaire were issued and served on the assessee. Reasons to believe for issuing notice u/s. 148 were recorded by the ACIT, Cicle-31, Kolkata and a proposal for approval u/s. 151 of the Act was sent to the concerned Ld. PCIT-11, Kolkata for which approval was received on 30.03.2019, copy of the same is placed in the paper book at page 15. Subsequently, assessment was framed by Ld. ACIT, Circle-33, Kolkata by passing an order u/s. 143(3) read with section 147 of the Act on 24.12.2019 by assessing total income at Rs. 6,04,179/-. 5.1. On the above facts, Ld. Counsel for the assessee, by taking up the additional grounds, submitted that Ld. ACIT lacked jurisdiction over the assessee to take up the asse....
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....he jurisdiction of such corporate assessee will lie with the Income Tax Officers (ITOs). It is not in dispute that as on the date of selecting the case for scrutiny, the very basis for having jurisdiction over the assessee is the returned income which was less than Rs. 20 lakhs and the same was lying with the ITOs but the notice u/s. 143(2) of the Act has been issued by ACIT, Circle-31, Kolkata. It is also a fact that subsequently the assessment has also been framed by ACIT, Circ1e-33, Kolkata. The point in dispute is that on the date of issuing a notice u/s. 143(2) of the Act, whether the ACIT, circle-31, Kolkata was having a valid jurisdiction to issue such notice u/s. 143(2) of the Act. We find that Hon'ble jurisdictional High Court ....
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....crutiny notice u/s. 143 (2) of the Act was issued by ITO, Ward-9(4), Kolkata dated 23.09.2013. The Central Board of Direct Taxes (CBDT vide Instruction No.1/2011 supra) revised the monetary limit for issuing notice by ITO/DCs/ACs. Through this instruction it stated that in case of metro cities in case of corporates declare income above Rs. 30 lakh the jurisdiction of such corporate assessee wi11 lie with the DCs/ACs. It is not in dispute that as on the date of selecting the case for scrutiny, the very basis for having jurisdiction over the assessee is the returned income which was more than Rs. 30 lakhs and the same was lying with the DCs/ACs but the notice u/s. 143(2) of the Act has been issued by ITO, Ward-9 (4), Kolkata. It is true that ....