DCIT, Central Circle-1 v. Shri Monish Iqbal

Parties Involved

Facts Summary

The present appeal has been filed by the revenue challenging the impugned order dated 09/01/2009 passed by the learned Commissioner of Income Tax (Appeals)-III, Lucknow for the assessment year 2005-06. The grounds of appeal of the revenue are as under: 1. The Ld. CIT (A)-III, Lucknow has erred in law in quashing the assessment as having been made without jurisdiction. 2. That the Ld. CIT(A)-III, Lucknow has erred in law in quashing the assessment on the ground that the assessment could not have been made in the name of the assessee when the warrant of authorization for search are issued in the joint names of the assessee and his wife. 3. That the order of the Id. CIT(A) being erroneous in law and on facts be vacated and the order of the AO be restored. 4. That the appellant craves leave to amend anyone or more of the grounds of the appeal as stated as and when need for doing so may arise. The assessment order dated 28/12/2007 was passed by the Assessing Officer u/s 153A/143(3) of the Income Tax Act, 1961, wherein the assessee’s total income was determined at Rs.20,50,170/- as against the return of income of Rs.67,595/-. The assessee filed appeal against the assessment order in the office of the Ld. CIT(A). Vide order dated 09/01/2009, the Ld. CIT(A) quashed the aforesaid assessment order dated 28/12/2007, holding that the Assessing Officer had no jurisdiction to pass order u/s 153A of the Act. The Ld. CIT(A) did not decide the appeal on merits of the additions made in the ass…

Legal Issues

• 1. Whether the Ld. CIT(A)-III, Lucknow erred in law in quashing the assessment as having been made without jurisdiction.
• 2. Whether the Ld. CIT(A)-III, Lucknow erred in law in quashing the assessment on the ground that the assessment could not have been made in the name of the assessee when the warrant of authorization for search are issued in the joint names of the assessee and his wife.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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