Consent Does Not Confer Jurisdiction: ITAT Bangalore Ruling

Quick Summary

The Income Tax Appellate Tribunal (ITAT) in Bangalore has ruled that an assessee's consent does not confer jurisdiction on an Assessing Officer (AO) who lacks it. The tribunal found that the AO who issued the assessment order did not have the proper jurisdiction over the assessee. Despite the Revenue's argument that the assessee participated in proceedings and section 292BB of the Income Tax Act could cure procedural defects, the ITAT followed a Karnataka High Court ruling stating that this section cannot rectify a lack of fundamental jurisdiction. Consequently, the assessment order was quashed.

Court :
ITAT Bangalore

Brief :
Present appeal is filed by assessee against order dated 28.10.2019 passed by Ld.CIT(A)-10, Bangalore on following grounds of appeal.

Citation :
ITA No. 01/Bang/2020

Daily Limit Reached