| Question And Answer | |
|---|---|
| Subject: | CAN WE QUESTION ON THE ORDER PASSED BY THE AO ON THE BASIS OF JURISDICTION |
| Category: | Income-Tax |
| Querist: | GAURAV |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment order, Jurisdiction |
| Date: | September 15, 2021 |
PROVIDE ME ALL THE JUDGEMENTS THAT ARE IN THE FAVOUR OF THE ASSESSEE WITH RESPECT TO JURIDICTION
From what we understand, the querist wishes to challenge the territorial jurisdiction of the Ld. Assessing Officer after passing the Assessment Order.
As per section 124 (3)(b) of the Income-tax Act, 1961 (Act), No person shall be entitled to call in question the jurisdiction of an Assessing Officer after the expiry of one month from the date on which he was served with a notice under section 142(1) of the Act or section 143(2) of the Act or or after the completion of the assessment, whichever is earlier.
In this case, as the Assessment has already completed, the Assessee cannot challenge the jurisdiction of the Assessing Officer.
Frolic Reality (P.) Ltd. v. CIT (2019) 261 Taxman 32/ 176 DTR 51/ 307 CTR 784 (MP)(HC)
-Dismissing the petition the Court held that; assessee was filing e-returns from inception in Indore and it had accepted jurisdiction of AO at Indore in earlier assessment years accordingly objection raised by assessee that jurisdiction in its case lay in State of Maharashtra, was rightly rejected by Chief Commissioner. Notice issued u/s 143(2) by the Indore AO is held to be valid.
CIT v. S. S. Ahluwalia (2014) 225 Taxman 131 (Mag.)/ 267 CTR 185/ 101 DTR 292 (Delhi)(HC)
-Where an assessment order was passed without making reference to Commissioner under section 124 is not a nullity for want of jurisdiction but it results in an irregularity which can be rectified by order of remit and directing Assessing Officer to continue with proceedings from stage where error had occurred .
Bal Chand Jain & Sons v. DCIT (2014) 221 Taxman 123 (All.)(HC)
-Provisions of sub-section 3 of section 124 bar an assessee from raising question of jurisdiction before First Appellate Authority or Tribunal if such an objection has not been raised before Assessing Authority at very first stage
CIT v. All India Children Care & Educational Development Society (2013) 357 ITR 134 /(2014) 221 Taxman 5 / 264 CTR 532(All.)(HC)
-The Tribunal is not a competent authority to adjudicate upon the jurisdiction of the AO when it is not raised before the Assessing Authority .