Smt. Vidhya Poonia Vs ITO (ITAT Jaipur)
AO at the time of initiation of proceedings under section 148 has to form the belief on the basis of the material available which is sufficient for coming to the conclusion that prima facie income assessable to tax has escaped assessment, therefore, filing of return with wrong jurisdiction could not be considered for deciding validity of reopening.
In the case of B.M. Malani Vs. CIT (Supra), it was held by the Hon’ble Apex Court that a person cannot take advantage of his own wrong, may also have to be borne in mind. Therefore, the appellant cannot be allowed to take advantage of its own wrong for filing its return of income with an AO who is not having jurisdiction to assess the income of the appellant.
When the return of income was not filed with the AO then the alleged return of income filed with the wrong jurisdiction cannot be considered for the purpose of deciding the validity of reopening as the AO at the time of initiation of proceedings under section 148 has to form the belief on the basis of the material available with the AO which is sufficient for coming to the conclusion that prima facie the income assessable to tax has escaped assessment. As regards the objection against the approval of reasons for re-opening, we note that no such objection was raised before the authorities below. Further, the Addl. CIT granted the approval by considering the relevant facts as under :-
