If ao send notice u/s 148 who does't hold jurisdiction -
MANISH KUMAR
(Querist) 26 November 2017
This query is : Resolved
RESPECTED SIR,
IF AO SEND NOTICE U/S 148 WHO DOES'T HOLD JURISDICTION -
AND AFTER 5 MONTHS JURISDICTION HAS BEEN CHANGED TO ORIGINAL AO.
The new AO has started case proceedings-what is solution can i file objection for non jurisdiction. the first notice was sent by AO who did not hold jurisdiction.
P. Venu
(Expert) 27 November 2017
The facts posted lacks clarity.
R.Ramachandran
(Expert) 27 November 2017
It is not clear on what basis you say that the AO who sent the notice u/s 148 was not having jurisdiction (this does not appear to be so, especially when you yourself say that after 5 months, jurisdiction has been changed to original AO) you ought to have given your protest letter then and there.
It is not clear whether you did so? If not why?
Guest
(Expert) 27 November 2017
Mr. Manish Kumar,
If you make a review of your own question, you will find that the question, in itself has become vague and irrelevant. Question arises, when you have stated that after 5 months the jurisdiction has been changed to original AO. So, where is the question of filing an object, when you have not filed objection before the first AO that sent you notice who did not hold jurisdiction 5 months back?
Better discuss the real problem, rather than an academic query.
MANISH KUMAR
(Querist) 28 November 2017
dear all sorry for short information the facts of the case are as follows:
I am practicing advocate in amritsar .
my client resident of Ajnala Dist Amritsar sold agricultural land and deposited amount in his bank account . One AO from Taran Taran Dist sent notice u/s 148 to Ajnala client who lives in amritsar Dist. That AO of Taran taran Dist doest have jurisdiction to send notice. Taran taran is separate district and amritsar is separate district of punjab.
later on the application was moved to Taran taran AO to transfer the PAN to Amritsar district which is originally correct jurisdiction .
it took 5 months then PAN was shifted to AO of Amritsar Jurisdiction .
the case proceedings were started. I raised objection in the first that the notice sent by AO of Taran Taran District is illegal and Void Ab initio and has no legal entity. It is without jurisdiction
the AO of Amritsar jurisdiction rejected the objection raised by me and gave reference of section 124 (3) of Income tax Act saying i can not challenge notice without jurisdiction
section 124 (3) is as follows:
No person shall be entitled to call in question the jurisdiction of an Assessing Officer—
(a) where he has made a return under sub-section (1) of section 115WD or 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 section 142 or sub-section (2) of section 115WE or sub-section (2) of section 143 or after the completion of the assessment, whichever is earlier;
(b) where he has made no such return, after the expiry of the time allowed by the notice under sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;
15[(c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.]
question : is there any judgement in which i can challenge AO's who did not held jurisdiction sent notice u/s 148
i found some
Subhash Chander Vs. Commissioner of Income-tax
Court : Punjab and Haryana
Reported in : (2005)196CTR(P& H)75; [2005]275ITR40(P& H)
