TaxTMI 
TaxTMI 
2025 (3) TMI 1088
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.... year under consideration has raised following grounds: "Gr.No.1: "On the facts and circumstances of the case and in law, notice issued u/s148 dt.30-3-19 by ITO-1(3), Raipur is invalid, since he was not having valid jurisdiction u/s. 124(1), 120(1) & 120(2) & sec.2(7A) for making assessment; in absence of a valid notice issued u/s. 148 by the 'jurisdictional AO' i.e., ITO-2(1), Raipur, assessment made u/s. 147 rws. 143(3) dt.18- 12-19 would be invalid and thus, it is liable to be quashed." Gr. No.2: "On the facts and circumstances of the case and in law, notice issued u/s. 148 dt.30-3-19 by ITO-1(3); assessment made u/s. 147 rws.143(3) dt.18-12-19 by ITO-2(1); there is violation of sec.127(1) & 127(3); there is no mention of order u/s. 127 by PCIT for transferring the case from ITO-1(3) to ITO- 2(1) for assuming valid jurisdiction by ITO-2(1); in absence of order made u/s. 127 by PCIT for transferring the case to ITO- 2(1), assessment made u/s. 147 rws.143(3) by ITO-2(1) would be invalid as without having valid jurisdiction for making assessment u/s. 147, is liable to be quashed." 3. The Ld. Sr. DR submitted that the case of the assessee was reopened fo....
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....eclaring income of Rs. 2,52,730/- wherein the Assessing Officer is automatically appearing as ITO, Ward-1(3), Raipur who had issued notice u/s. 148 of the Act, dated 30.03.2019. The Ld. Counsel submitted that the assessee in response to notice u/s. 148 of the Act filed return of income u/s. 148 of the Act on 30.05.2019 declaring the same income as was originally returned wherein the Assessing Officer is automatically appearing as ITO, Ward-1(3), Raipur. It is stated by the Ld. Counsel that notices u/ss. 142(1) and 143(2) of the Act, dated 02.12.2019 & 03.12.2019 respectively, were issued by the ITO, Ward-2(1), Raipur who had finally framed the assessment u/s. 147 r.w.s. 143(3) of the Act, dated 18.12.2019. 6. Also, the Ld. Counsel submitted that notice u/s. 148 of the Act was issued by the ITO, Ward-1(3), Raipur on 30.03.2019 who was not having valid jurisdiction over the assessee to issue such notice at the relevant point of time. It is stated by the Ld. Counsel that no notice u/s. 148 of the Act was issued by the ITO, Ward-2(1), Raipur who was, in fact, having valid jurisdiction over the assessee and had framed the assessment u/s. 147 r.w.s. 143(3) of the Act, dated 18.12.2019....
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....t defend himself. For a notice to be adequate it must contain- (a) Time, place and nature of hearing; (b) Legal authority under which hearing has to be held; and (c) The specific charges, grounds and proposed actions the accused has to meet. This is the very edifice of the principle of natural justice. There is mandatory requirement of reasonable opportunity of being heard. This pre-requires issuance of a proper notice. The authority has to issue Show Cause to the party/assessee to explain and produce evidence before an adverse inference may be drawn against him. The notice should be specific and unambiguous so that proper compliance can be made by the assessee. The importance of a show cause notice has been reiterated by Supreme Court in the case of Umanath Pandey v. State of UP (2009) 12 SCC 40-43 wherein the Hon'ble Apex Court has held that "Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed becomes wh....
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....ent, therefore, any consequential order passed or action taken will be invalid and without jurisdiction. For the sake of clarity, the observations of the Hon'ble Apex Court are culled out as follows: "xxxx xxxx xxxx xxxx xxxx 30. If a statute expressly confers a power or imposes a duty on a particular authority, then such power or duty must be exercised or performed by that authority itself. (Dr. Premachandran Keezhoth Vs. Chancellor, Kannur University). Further, when a statute vests certain power in an authority to be exercised in a particular manner, then that authority has to exercise its power following the prescribed manner (CIT Vs. Anjum M.H. Ghaswala; State of Uttar Pradesh Vs. Singhara Singh). Any exercise of power by statutory authorities inconsistent with the statutory prescription is invalid............. xxxx xxxx xxxx xxxx xxxx 32. A statutory authority may lack jurisdiction if it does not fulfil the preliminary conditions laid down under the statute, which are necessary to the exercise of its jurisdiction. (Chhotobhai Jethabhai Patel and Co. V. Industrial Court, Maharashtra Nagpur Bench).There cannot be any waiver of a statutory requ....