Case Law Details
M/s. Lexmark International (India) Pvt. Vs. DCIT (ITAT Kolkata)
It sufficiently clear that the DCIT/ACIT, Chennai lacked jurisdiction to issue the sec.143(2) notices. The assessee duly brought on record its objections to this effect before the Assessing Officer in its letter dated 08.10.2014. All this proved to be a futile exercise as the Assessing Officer framed assessment going by the earlier scrutiny notice(s) only and rejected the said jurisdictional plea. We accordingly conclude in view of the above stated judicial precedents and facts on record that all the three impugned assessments are non-est in the eyes of law since the DCIT/ACIT, Circle-, Chennai issuing the section 143(2) notice(s) did not have jurisdiction and the assessing authority in Kolkata did not issue such scrutiny notices. We quash all these three assessments therefore for this precise reason alone. The assessee succeeds in identical legal ground challenging validity of assessments in these three assessment years.
FULL TEXT OF THE ITAT JUDGMENT
The assessee has filed the instant four appeals for AYs. 2008-09, 2011-12, 2012-13 and 2013-14 against the CIT(A)-10, Kolkata’s order dated 06.10.2016 in first assessment year and against the DCIT, Circle-11, Kolkata’s assessment orders dated 16.11.2015, 30.12.2016 and 18.07.2017 (in latter three assessment years) involving proceedings u/s. 143(3) read with section 144C of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
2. We have heard both the parties. Case files perused. We proceed assessment year wise for the sake of convenience and brevity.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
