Case Law Details
Late Smt. Gurbachan Kaur Vs D.C.I.T. (ITAT Jaipur)
If the A.O. has taken up the issue of determining fair market value of the property in question as on 01/4/1981 without converting the limited scrutiny to comprehensive scrutiny by taking the prior approval of the competent authority then the said order passed by the A.O. will be nullity as beyond his jurisdiction. The AO neither in the assessment order nor in the assessment proceedings sheet has mentioned about any proposal of converting the limited scrutiny to comprehensive scrutiny and consequential approval of the Competent Authority being Principal CIT/DIT. The ld. Counsel for the assessee has produced the certified copy of the assessment proceedings sheet which does not contain any such proposal of the AO for expanding the limited scrutiny to complete scrutiny. Further, the revenue has also not produced anything to show that the AO has obtained the necessary approval from the Competent Authority for conversion of the limited scrutiny to comprehensive scrutiny. Accordingly, the issue which is taken up by the AO in the proceedings under section 154 is illegal and void being beyond his jurisdiction to frame the limited scrutiny assessment. Accordingly, we set aside and quash the order passed by the AO under section 154 of the Act.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by the assessee is directed against the order dated 15/03/2019 of ld. CIT(A)-I, Jaipur arising from the order passed U/s 154 of the Income Tax Act, 1961 (in short, the Act). The assessee has raised following grounds of appeal:
“1. That in the facts and in circumstances of the case and in law, ld. A.O. has grossly erred in passing order U/s 154 of the Act after passing the assessment order U/s 143(3) of the Act which is without jurisdiction and barred by the law and thus is bad in law, is null and void and deserves to be quashed and set aside.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
