Assessing Officer, Bareilly, received an AIR information that assessee had purchased a residential land of a certain amount in Bareilly. He issued a notice under section 148 to assessee for making reassessment. Thereafter, he discovered PAN of assessee and transferred reassessment proceedings to ITO, Lucknow. Subsequently, an assessment order was passed making an addition on account of the amount paid by assessee for the purchase of residential land. CIT(A) affirmed the reassessment proceedings. On appeal, the Tribunal held that ITO, Bareilly was designated officer authorized to collect AIR information and make an enquiry in this regard; however, he was not the designated Assessing Officer of the assessee. The mere fact that a Bareilly address was mentioned in the sale deed could not confer jurisdiction upon the ITO, Bareilly, to assess the income of the assessee. Accordingly, the notice issued by ITO, Bareilly, was clearly beyond his jurisdictional competence and, therefore, non-est in the eyes of the law. Accordingly, the assessment order under section 147 read with section 144 was quashed. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 124: Jurisdiction of Assessing Officers-Reassessment \u2013Notice-Transfer of case-AIR information-Purchase of property-ITO, Bareilly issued notice-Not designated Assessing Officer-Mere mention of a Bareilly address in sale deed could not confer jurisdiction-Notice was quashed as beyond jurisdictional competence and therefore non-est in law-Assessment order was quashed. [S. 124, 144, 147, 148] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61207","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fVd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61207"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61207\/revisions"}],"predecessor-version":[{"id":61208,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61207\/revisions\/61208"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}