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Income Tax Officer- 6(1), Kanpur vs M/S. Arti Securities And Servies ... on 6 November, 2020 cites

M/S. Jubilant Enpro Pvt. Ltd., Noida vs Dcit, Noida on 11 August, 2020

11.2 As regards the judgment of Hon'ble Supreme Court in the case of I- Ven Interactive Limited (supra), we find that though this judgment was not relied upon by Learned D. R. but at the asking of the Bench, Learned counsel for the assessee had clarified that this judgment is not applicable to the facts and circumstances of the case and we also hold that this judgment is not applicable to the facts of the present case as in that case Hon'ble Supreme Court has held the validity of notice u/s 143(2) if the same was served at the address mentioned in the PAN database whereas in the case before us, there is no dispute about service of notice but the dispute is regarding the issue of notice by a non jurisdictional Assessing Officer. Therefore, we agree with the arguments of Learned counsel for the assessee that this judgment is not applicable to the present facts. Under similar facts and circumstances in the case of K. A. Wires Pvt. Ltd. in I.T.A. No.1149/Kol/2019, the Kolkata Bench of the Tribunal examined the judgment of Hon'ble Supreme Court in the case of I-Ven Interactive Ltd. and held that this judgment was not applicable. For the sake of completeness, the relevant part of the order of the Tribunal is reproduced below:
Income Tax Appellate Tribunal - Delhi Cites 4 - Cited by 5 - Full Document

Shri Balaji Industries Engineering ... vs Acit, Jaipur on 10 June, 2019

(vi) S.N. Ghosh & Associates vs. ACIT, I.T.A. No.462/Kol/2019 10.2 We further find that Lucknow Bench of the Tribunal in the case of Bajrang Bali Industries vs. ACIT in I.T.A. No.724/Lkw/2017, vide order dated 30/11/2018 has allowed appeal of the assessee by declaring the assessment order void ab initio. In that case also the notice u/s 143(2) was issued by non jurisdictional Assessing Officer and the assessment records were transferred by a transfer memo and assessment was made by jurisdictional Assessing Officer. The Hon'ble Tribunal held the assessment order bad in law by holding as under:
Income Tax Appellate Tribunal - Jaipur Cites 10 - Cited by 3 - Full Document

Pr. Commissioner Of Income Tax-Ii ... vs Mohd.Rizwan Prop.M/S M.R.Garments ... on 30 March, 2017

We further find that Hon'ble jurisdictional High Court in the case of Pr. CIT vs. Mohd. Rizwan, Prop. M/s M. R. Garments Moulviganj, Income Tax Appeal No.100 of 2015, vide order dated 30/03/2017 has held that if an I.T.A. No.553/Lkw/2018 35 Assessment Year:2014-15 order is passed by judicial or quasi-judicial authority having no jurisdiction, it is an obligation of appellate court to rectify the error and set aside order passed by authority or forum having no jurisdiction. Though this case relates to notice u/s 148 however, the crux of the findings of Hon'ble jurisdictional High Court, after noting down the provisions of section 292BB are that only jurisdictional Assessing Officer can issue the statutory notice. For the sake of completeness, the relevant paragraphs starting from para 32 to 57 are reproduced below:
Allahabad High Court Cites 20 - Cited by 16 - S Agarwal - Full Document
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