Sri Sukumar Ch. Sahoo vs. Assistant Commissioner of Income-tax, Circle-27, Haldia

Parties Involved

Facts Summary

The assessee, Sri Sukumar Ch. Sahoo, filed his return of income for the year under consideration, declaring a total income of Rs. 50,28,040. The Income Tax Officer (ITO) issued a notice under section 143(2) of the Income Tax Act, 1961 on 06.09.2013. Noting that the income declared was above Rs. 15 lacs, the ITO transferred the case to the Assessing Officer (ACIT), Circle-27, Haldia on 24.09.2014. The ACIT issued a statutory notice for scrutiny on the same day. The assessee argued that the ITO did not have the jurisdiction to issue the notice as per the Central Board of Direct Taxes (CBDT) Instruction No. 1/2011, which mandates that income above Rs. 15 lacs in non-corporate returns in mofussil areas should be assessed by the ACIT/DCIT, not the ITO.…

Legal Issues

• 1. Whether the ITO had the jurisdiction to issue the notice under section 143(2) of the Act?
• 2. Whether the ACIT had the jurisdiction to issue the notice after the stipulated time limit?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Deepak Goel vs. ACIT Circle-43(1)

  Delhi bench

• Raj Trimurti Infraprojects Private Limited vs. Income Tax Officer, Ward 2(1)

  Kolkata Bench benchAY 2017-18Partly Allowed

• Neena Commercial Pvt. Ltd. Vs. ACIT(OSD), Ward-1(2)

  Kolkata Bench benchAY 2010-11Allowed

• Chinmoy Mondal vs. ACIT, Circle-1, Burdwan

  Kolkata benchAY 2014-15Allowed

• A.H. Chemicals Pvt. Ltd. vs. DCIT, Circle 10(1), Kolkata

  Kolkata benchAY 2015-16Allowed

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

  Kolkata bench