Delhi I-T Authority has jurisdiction over assessee residing and maintaining bank account in Delhi

Section 124, read with sections 68, 142 and 148, of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of (Territorial Jurisdiction) - Assessment year 2003-04 - During investigation of racket involving accommodation entries, it was found that assessee received gift of Rs. 5 lakh each from two persons - A notice under section 148 was issued requiring assessee to file return - Assessee filed her return at Rohtak - On request of assessee, case was transferred to Rohtak - Assessing Officer found impugned amount as undisclosed income of assessee - Case of assessee was that Income-tax authorities, Delhi had no jurisdiction to reopen case of assessee and that notices under sections 148/142(1) should have been reissued by Rohtak authorities - It was found that assessee was residing at Delhi where she was operating bank account - There was absence of information to Delhi authorities that assessee was being assessed to income tax at Rohtak - Whether authorities at Delhi was legally competent to issue notices under sections 148 and 142(1) - Held, yes [Para 20] [In favour of revenue]

Refer:[2014] 44 taxmann.com 98 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Rajni Gugnani
v.
Commissioner of Income-tax, Rohtak