TaxTMI 
TaxTMI 
2025 (6) TMI 1924
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....ted @25% of purchases is based on suspicion and not based on credible evidence, 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 ....
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....entral Revenue Building, Civil Lines, Raipur, (C.G.) NOTIFICATION : 1/2014/15 DATED 15/11/2014 In exercise of powers conferred under sub-section 1, 2 and 5 of section 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 und....
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....ct whose fifth letter of their PAN is from A to D. 7. All persons being other than companies deriving income from business or profession and other than those assessable by DCIT/ACIT 3(1), Raipur and whose principal place of business is 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. 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, ....
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....ipal Limit towards Abhanpur passing through Sidharth chowk, Pachpedi Naka, Lalpur etc. 3. All cases that may be assigned under section 127 of the IT Act 1961. 4 ITO 3(3), Raipur 1. All cases of salaried employees of the Central Government Department and Public Sector Unit wholly or partly owned by the Central Government residing in Raipur district whose fifth letter of the PAN is from M to Q. 2. All persons being other than companies deriving income from business or profession 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 fr....
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....ng companies registered under the Companies Act, 1956 and having their registered office falling within the territorial area of Mahasamund District And whose none of the last three returns of income as on 1st April 2014 and as on 1st April of any subsequent F.Y shows total income /Loss of above Rs. 15 lakh. 2. The directors of the companies mentioned at (1) above. 3. All persons being other than companies deriving income from business or profession and other than those assessable by DCIT/ACIT 3(1), Raipur and whose principal place of business is within the territorial area of 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....
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.... Ward-Mahasamund was therefore without valid jurisdiction, hence, liable to be quashed. 5. The Ld. Sr. DR could not refute these facts on record and was not able to substantiate through any documentary evidence that the contention raised by the Ld. Counsel for the assessee was incorrect. 6. Having heard the contentions of the parties herein at length and after careful consideration of the legal issue at hand, I am of the considered view that the Ld. Counsel for the assessee has fairly demonstrated that the issuance of notice u/s. 143(2) of the Act by the ITO, Ward- Mahasamund and subsequent assessment framed u/s. 143(3) of the Act by the ITO, Ward Mahasamund suffers from lack of jurisdiction, hence liable to be quashed. 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....
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....ore this court in ITAT/221/2022 etc. and by a judgment reported in 2022 (12) TMI 1514, the appeal filed by the department was dismisses one of the questions framed is identical to the substantial questions of law suggested by the revenue in the instant case. Thus, we find that the learned Tribunal was right in allowing the assessee appeal and setting aside the order passed by the Assessing Officer on the ground of lack of inherent jurisdiction. 7. For the above reason, the appeal is dismissed and the substantial questions of law are answered against the revenue." 8. Further, the Hon'ble High Court of Calcutta in the case of Pr. Commissioner of Income Tax Vs. Shree Shoppers Ltd. (2023) NYPCTR 379 (Cal.) on the same issue of validity of jurisdiction 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 d....
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....bai admits that such a defective notice has been issued but according to him, PAN of Petitioner was lying with ITO Ward (12)(3)(1), Mumbai and it was not feasible to migrate the PAN having returned of income exceeding Rs.30 lakhs to the charge of DCIT, Circle 12(3)(1), Mumbai, as the time available with the ITO 12(3)(1) was too short to migrate the PAN after obtaining administrative approval from the higher authorities by 31st March, 2019. 5. The notice under section 148 of the Act is jurisdictional notice and any inherent defect therein is not curable. In the facts of the case, notice having been issued by an officer who had no jurisdiction over the Petitioner, such notice in our view, has not been issued validly and is issued without authority in law. 6. In the circumstances, 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 ....