Punjab and Haryana  High Court has held that in case of Income Tax Return filed with wrong jurisdiction will be treated as no filing of return .  Facts of the Case :   

• Whether filing of income-tax return with an office which has no concern or connection with assessment of income of assessee, in law, would amount to no filing of return under section 147, read with section 148.

• Assessing Officer noticed that attitude of assessee was non-cooperative and she intentionally filed her return of income with ITO, Ward 4(4), Chandigarh, whereas she was well aware that jurisdiction of her case had been transferred with Central Circle, Chandigarh.

• Assessing Officer issued notice to assessee under section 148, which was confirmed by Commissioner (Appeals) and Tribunal.

• Assessee had not been able to unsaddle concurrent finding of Commissioner (Appeals) and Tribunal

Thus, it was held that, in absence of any return of income, it was to be held that Assessing Officer was under bona fide believe that income in hands of assessee had escaped assessment and thus, initiation of impugned process was justified . To Conclude – It is very important to file income tax returns on time, but also error free.  We assist in filing of 100 % accurate tax returns, wherein each tax return is prepared and filed by tax experts.  Check here for more on this or call us at  +91 9038335433 for assistance on tax filing.  Download full order here