TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1924
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....nce, hence, unsustainable in law. 5. Modified Ground: Addition of Rs. 8,04,705/- is unjustified as corresponding sales are accepted, proving genuineness of purchases. 6. Proceedings are vitiated by the vice of borrowed satisfaction inasmuch as the Ld. AO relied solely on third party statements without independent verification, making the disallowance illegal. 7. Addition of Rs. 8,04,705/- is bad in law as the Ld. A.O failed to provide opportunity for cross-examination of statements recorded u/s.131 that formed the basis of addition. 8. Disallowance made without confronting the assessee with brokers' statements violating Section 142(3) and principles of natural justice is liable to be deleted. 9. Modified Ground: Purchases were genuine and supported by verifiable documents, yet held as bogus without proper appreciation of evidences produced by the assessee making the addition of Rs. 8,04,705/- liable to be deleted. 10. Disallowance of Rs. 12,513/- being 20% of vehicle expense is arbitrary and made merely on non-maintenance of logbook without any evidence of personal use is liable to be deleted. 11. The Appellant craves leave to add, amend, alter vary and / or w....
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.... 120 of the Income Tax Act, 1961(43 of 1961) read with Notification No. 1/2014-15 dated 15/11/2014 by the Commissioner of Income Tax-1, Raipur in super cession of all the existing notifications on the subject and all other power enabling me in this behalf, I, Joint Commissioner of Income tax, Range-3, Raipur hereby directs that the Assessing Officers mention in Column (2) of the schedule below shall exercise and perform the functions under the Income Tax Act, 1961, Wealth Tax Act, 1957, in respect of such cases or classes of cases (Specified in the corresponding entries in Col. 3 of the said schedule) of all such persons or classes of persons specified in the Col. No. 3 of the said schedule in such territorial areas as specified in the corresponding Col. No. 3 in respect of all incomes or classes of incomes. 2 This order shall take effect from 15/11/2014. SCHEDULE 1 2 3 1. Dy./ Asstt. Commissioner of Income Tax-3(1), Raipur 1. All persons being companies registered under the Companies Act, 1956 and having their registered office falling within the territorial jurisdiction of the following Assessing Officers of Range-3, Raipur 1. ITO 3(1), Raipur 2. ITO 3(2), Raipur ....
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.... the Municipal Limit towards Arang passing through Bhagat singh chowk, Telibandha, Magneto Mall . ii. Right side of the road starting from Sashtri Chowk upto Katchari Chowk. iii. Right side of the road starting from Katchari Chowk passing through Jeevanbima Marg, Avantibai Chowk, over bridge of Mova upto the Municipal limit towards Balodabazar covering Daldalseoni, Saddu, Shankarnagar etc. 8. All persons being other than companies deriving income from sources other than income from business or profession and other than those assessable by DCIT/ACIT 3(1), Raipur and residing within the territorial area detailed as under: i. Areas falling under the left side of G.E Road starting from Shastri Chowk, upto the Municipal Limit towards Arang passing through Bhagat singh chowk, Telibandha, Magneto Mall . ii. Right side of the road starting from Sashtri Chowk upto Katchari Chowk. iii. Right side of the road starting from Katchari Chowk passing through Jeevanbima Marg, Avantibai Chowk, over bridge of Mova upto the Municipal limit towards Balodabazar covering Daldalseoni, Saddu, Shankarnagar etc. 9. All cases that may be assigned under section 127 of the IT.Act 1961. 10. All the ....
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....on and other than those assessable by DCIT/ACIT 3(1), Raipur and whose principal place of business is within the territorial area between Dhamtari narrow gauge track and Vishakhapatanam broad gauge railway track starting from Raipur Rail way station upto their intersection of Jeewanbima Marg (Pandri) covering Raman mandir ward, Timber Market, Devendra Nagar, Pandri Cloth Market, FCI Godown. 3. All persons being other than companies deriving income from sources other than income from business or profession and other than those assessable by DCIT/ACIT 3(1), Raipur and residing within the territorial area between Dhamtari narrow gauge track and Vishakhapatanam broad gauge railway track starting from Raipur Rail way station upto their intersection of Jeewanbima Marg (Pandri) covering Raman mandir ward, Timber Market, Devendra Nagar, Pandri Cloth Market, FCI Godown. 4. All cases that may be assigned under section 127 of the Income Tax Act, 1961. 5 ITO-3(4) Raipur 1. All cases of salaried employees of the Central Government and Public Sector Unit wholly or partly owned by the Central Government residing in Raipur district whose fifth letter of the PAN is from R to Z. 2. All persons....
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....Mahasamund District 4. All persons being other than companies deriving income from sources other than income from business or profession and other than those assessable by DCIT/ACIT 3(1), Raipur and residing within the territorial area of Mahasamund District. 5. All cases that may be assigned under section 127 of the Income Tax Act, 1961. (D.K. JAIN) Joint Commissioner of Income tax, Range-3, Raipur Copy Forwarded to: 1. The Pr. Chief Commissioner of Income Tax (CCA), Bhopal 2. The Director General of Income Tax (Inv.), Bhopal 3. The Chief Commissioner of Income Tax, Raipur 4. The Pr. CIT/CIT-1, Pr.CIT/CIT-2, Raipur/ Pr. CIT/CIT, Bilaspur. 5. The Pr. DIT/DIT(Inv), Raipur 6. The CIT(A)-1/ The CIT(A)-2/ The CIT(A), Bilaspur. 7. The CIT(CO)/ The CIT(Audit), Bhopal 8. The Addl./Jt. Commissioner of Income Tax, Range-1,2,3,4, Raipur, 1,2,Bhilai, Range-1,2, Bilaspur, Range Korba. 9. All ACsIT, Raipur/Bhilai. 10. All ITOs/TROs in Raipur/Bhilai Charge. 11. The Chamber of Commerce Raipur/Bhilai-Durg. 12. The Income-tax Bar Association, Raipur/Bhilai/Rajnandgaon/Dhamtri/Jagdalpur. 13. Notice Board. Joint Commissioner of Income tax, Range-3, Raipur 4. T....
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.... It is established principle of law for any proceeding by the quasi-judicial authority as per the Act, it has to be performed within the parameter of valid jurisdiction. That as per the Circular/Notification of the department dated 15.11.2014 (supra), it has been clearly laid down that so far as the assessees are concerned who other than companies have filed return of income above Rs.10 lacs, in such case, the officer who has the rightful jurisdiction over such assessee is the Dy./ACIT-3(1), Raipur. Admittedly, as per the return of income, computation of income and even as per the assessment order, it had been displayed that the return of income filed by the assessee was above Rs.10 lacs and to be more specific it was Rs. 10,27,640/-. That in spite of such return of income filed, the assessment was framed and completed not by the Dy/ACIT-3(1), Raipur but by the ITO, Ward-Mahasamund who inherently lacked valid jurisdiction with regard to the assessee. That in exercise of quasi-judicial power as per the Act sans valid jurisdiction such an act has to be struck down as arbitrary, bad in law and void ab initio. 7. I take guidance from the judgment of the Hon'ble High Court of Calcutta ....
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....isdiction had held and observed as follows: "4. The short issue which falls for consideration in the instant case is whether there is valid notice issued under Section 143(2) of the Act for commencing the scrutiny assessment. The Tribunal has noted the facts and rendered a finding that on the date when the case was selected for scrutiny, the authority who issued the notice namely, the Income Tax Officer, Ward No.9(4), Kolkata did not have jurisdiction and the jurisdiction was with the Deputy Commissioner of Income Tax. The following factual finding has been recorded by the Tribunal : "Therefore, the legal ground stands to be admitted and the same relates to invalid notice issued u/s. 143(2) of the Act. It is a settled position of law that for carrying out the assessment proceedings u/s. 143(3) of the Act, the statutory requirement of serving of valid notice u/s. 143(2)of the Act is must and in absence thereof the subsequent proceedings become invalid. In the case of assessee, the facts are that the assessee has declared income of Rs. 48,47,180/- in the ereturn filed on 26.09.2012. For selecting the case for scrutiny notice u/s. 143(2) of the Act was issued by ITO, Ward-9(4), Ko....
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....s, we have no hesitation in setting aside the notice dated 30th March, 2019. 7. Consequently, the order dated 18th November, 2019 rejecting peritition's objection is also quashed and set aside. 8. Petition disposed. 9. No order as to costs." 10. Further, the ITAT, Raipur in the case of Shri Arun Agrawal Vs. ACIT-3(1), Raipur, ITA No.214/RPR/2023, dated 16.10.2023 for A.Y.2010-11, on the similar issue had held and observed as follows: "14. Be that as it may, I am of the view that as the assessment in the case of the assessee had been framed by the ACIT, Circle-3(1), Raipur, who in light of the CBDT Instruction No.1/2011 (supra) r.w. CBDT Instruction No.6/2011 (supra )was not vested with any jurisdiction for framing of assessment in the case of the assessee who had declared Nil income; therefore, the order so passed by him cannot be sustained and is liable to be struck down on the said count itself. Thus, the Ground of Appeal No.1 raised by the assessee is allowed in terms of my aforesaid observations." Therefore, it is obvious and trite that any action by the revenue authority without jurisdiction is bad in law, void ab initio and hence, liable to be struck down on the sai....