Скачать или смотреть Is assessment by ward 9(2) on basis of notice issued by ward 6(2) without order u/s 127 is valid?

[2025] 127 ITR (Trib.) (S.N.) 41 (Kolkata) D - Bench

Ganga Tieup P. Ltd.
V.
Income-Tax Officer

George Mathan (J.M.) and Rajesh Kumar (A.M.)

14.10.2025

Playlist: 127, 142(1), 143(2)

127: Power to transfer cases
142: Inquiry before assessment
143: Assessment

A.Y: 2012-13/Assessee

Question: Is assessment by ward 9(2) on basis of notice issued by ward 6(2) without order u/s 127 is valid?

1. For assessment year 2012-13, the assessee filed its return of income with the Income-tax Officer, Ward-35(4), declaring loss.

2. The assessee had raised share capital at premium by issuing equity shares during the year.

3. The Assessing Officer called upon the assessee to prove the identity and creditworthiness of the investors and genuineness of the transaction.

4. Notice under section 143(2) of the Income-tax Act, 1961 was issued by the Income-tax Officer, Ward-35(4).

5. Thereafter, notice under section 142(1) was issued by the Income-tax Officer, Ward-6(2).

6. Again, notice under section 142(1) was issued by the Income-tax Officer, Ward-9(2).

7. The assessee accordingly furnished all the details and evidence before the Assessing Officer.

8. The Assessing Officer, however, was not satisfied with the assessee's reply and added the sum as unexplained cash credit under section 68.

9. The Commissioner (Appeals) affirmed the Assessing Officer's order on the ground that the assessee had not complied with the summons issued to its director under section 131.

10. On appeal: Held, that the assessment order was passed by the Income-tax Officer, Ward-9(2) without issuing the mandatory notice under section 143(2) after the case records of the assessee were transferred to him by the Income-tax Officer, Ward-35(4), who did not have any jurisdiction over the assessee and issued the notice under section 143(2).

11. The case file was transferred from one Assessing Officer to another without any administrative order passed by the Principal Commissioner having administrative control over both the Assessing Officers, under section 127(3).

12. Further, the Senior Departmental representative, who produced the assessments records when called for, was unable to produce any order of the jurisdictional Principal Commissioner under section 127 showing transfer of the assessment file from one to another.

13. Therefore, the assessment order was to be quashed.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...