2019 (4) TMI 2164

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....nexplained share capital u/s 68 by holding that the issuance of notice u/s 148 is not valid as the Assessing Officer, Circle-VII, Ludhiana did not have the jurisdiction over the case of the assessee. 2. That the worthy CIT(A)-2 has not appreciated the fact that as per Section 124(3) (a) of the Income Tax Act, 1961, no person shall be entitled to call in question the jurisdiction of an AO, where he has made a return under sub section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of the section 142 or sub section (2) of section 143. Whereas, in the case of the assessee, notices u/s 142(1 )/143(2) were issued on 02.05.2014, the day the assessee filed return o....

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....s null and void. 4.1 Against these arguments, the Ld. DR has also submitted the copy of the order in the case of Abhishek Jain Vs. ITO -55 (High Court New Delhi) dt. 01/06/2018 wherein the Hon'ble High Court has upheld the issue of notice by the Officer who is having concurring jurisdiction with another ITO. In this case the Assessee has avoided filing objection for issuing of notice till the time limit for the issue of fresh notice has been expired, creating a situation where no fresh notice could have been issued under section 148. The Ld. DR has also argued that under section 124(3)(a), the assessee ought to have file objections which the assessee failed to do so and the objections cannot be taken at this juncture owing to the judgmen....

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....ving the notices / information for his counterpart has not issued any notice under section 148, which effectively means that the proceedings by the ACIT-5 are in continuation to the notice issued by the Officer not having the jurisdiction over the case. vi. The assessee has duly filed his objections before the Assessing Officer regarding the objection on the issue of jurisdiction. vii. The case law referred by the Ld. DR is totally on a different set of facts wherein the Hon'ble High Court accorded concurrence jurisdiction to two different officers which is not the issue in the instant case. viii. There is no order of the jurisdiction from ACIT, Circle-5 to ACIT, Circle 7 so as to enable to issue notice under sect....