M/s J R Roadlines Pvt. Ltd. vs. DCIT, Circle-1(1), Kolkata

Parties Involved

Facts Summary

The assessee, M/s J R Roadlines Pvt. Ltd, appealed against the order of the Commissioner of Income Tax (Appeals) passed under section 250 of the Income Tax Act. The assessee contested the jurisdiction of the Assessing Officer/Deputy Commissioner of Income Tax (DCIT) to frame the assessment order dated 25.03.2015 under section 143(3) of the Act. The assessee argued that the Assessing Officer did not have jurisdiction to issue a notice under section 143(2) of the Act and that the DCIT did not have territorial jurisdiction to pass the assessment order. The assessee also argued that the jurisdictional Assessing Officer did not issue the required notice under section 143(2) of the Act, making the assessment order bad in law.…

Legal Issues

• 1. Whether the Assessing Officer had jurisdiction to issue notice u/s 143(2) of the Act?
• 2. Whether the DCIT had territorial jurisdiction to frame the assessment order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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