I.T.A. Nos. 2517, 2518, 2519 & 2520/Kol/2019

Parties Involved

Facts Summary

The assessees filed e-returns of income for the Assessment Year 2012-13. Their assessments were selected for scrutiny, and notices under section 143(2) of the Income Tax Act, 1961 were issued by DCIT, Circle-1, Kolkata. The assessees objected to the jurisdiction of DCIT, Circle-1, Kolkata, and the files were transferred to DCIT-13(1), Kolkata. However, DCIT-13(1), Kolkata did not issue fresh notices under section 143(2) and completed the assessment under section 143(3). The assessees appealed to the Commissioner of Income Tax (Appeals) who rejected their contentions. The assessees then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessment order is bad in law as the Assessing Officer did not issue a notice under section 143(2) of the Act?
• 2. Whether the jurisdiction of the assessees lies with the Income Tax Officer (ITO) and not the Deputy Commissioner of Income Tax (DCIT)?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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