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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Diamond TMT and Procon Private Limited – Appellant
Versus
Income Tax Officer, Ahmedabad – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents.
2. Having regard to the controversy in a narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun K. Patel waives service of notice of rule on behalf of the respondents.
4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 30.03.2021 issued under Section 148 of the Income Tax Act, 1961 (For Short “the Act”) for the Assessment Year 2017-18 on the ground that the respondent Assessing Officer, Ward 1(1)(3), Ahmedabad has no jurisdiction to issue the notice as the jurisdiction of the petitioner lies with the Assessing Officer, Bhavnagar, in addition to their challenge to the merits of the notice.
5. The brief facts of the case are as under :
5.1. The petitioner filed return of income for Assessment Year 2017-18 at Bhavnagar on 28.09.2017 declaring loss of Rs.1,47,53,889/-. The respondent no. 1 Income Tax Officer, Ward 1(1)(3), Ahmedabad iss
Jurisdiction of an Assessing Officer under the Income Tax Act must be established through statutory orders, not merely system data, underscoring the necessity for compliance with Section 127 regardin....
The jurisdiction of the Assessing Officer is established based on the business location and not solely on the residential address, barring objections under Section 124(3)(a) if not timely raised.
Reassessment notice under S.148 by non-jurisdictional AO is void ab initio if timely objected to, rendering proceedings unsustainable.
Jurisdictional transfers in income tax assessments must comply with statutory provisions, including the requirement to record reasons and provide the assessee an opportunity to be heard.
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