1

Commissioner (A) is not empowered to enhance income a new source of income vide 82ITR 9Trib) 176
1

It is assessee’s choice to select a method for determining FMV of shares vide 81 ITR (Trib) (SN) 78
1

No TP adjustment of trade receivables in case of a debt-free company vide 81ITR (Trib) (SN) 94
1

To accord registration as a charitable institution under income tax dominant purpose must be charitable and satisfies the conditions laid down us 2(15) vide 426ITR108 despite having non charitable ancillary objects meant to achieve the dominant purpose
1

Transactions with dubious entities is reason enough for case reopening vide 421ITR624

Assess notice for missing-out jurisdiction , incorrect address

ByCA Gopal Nathani

Mar 20, 2023

Notice received from X ward instead of Y ward can ruin the assessment order sometimes.

In (2023] 102 ITR (Trib) 541 (ITAT[Raip]) the notice u/s143(2) was issued by an officer who was not the correct jurisdictional Assessing Officer and instead issued by the ward indicated in PAN database which is internal keeping of the department.

Returns filed every year get allocated to different jurisdictions based on area, name alphabet, type or class of assessee, type of income or a combination of either . On the other hand there is permanent jurisdiction marked in PAN database of the department. Sometimes the two may not match in which case before initiating issue of notice the AO has to get the PAN assigned to his ward.

Taxpayer these days has knowledge to his AO on a click of mouse by viewing “ Know your jurisdiction” utility in e-filing account. Even the acknowledgment to return indicate the ward or circle where ITR gets submitted.

If the jurisdiction indicated in notice do not match to either the return acknowledgment or the taxpayers account he may raise one liner objection upfront.

Needless to state that this flaw can be challenged at any stage of assessment or even subsequently at any point in time. Also the AO has to adopt the address given in the return for correspondence. Any flaw may be challenged by the taxpayer.