INCOME TAX ACT, 1961

Section 144

Assessment - Validity - Section 143(2) notice issued by AO not having jurisdiction over assessee -

Notice under section 143(2) was issued to assessee by ITO, Ward 6(1), Kolkata. Assessee filed a letter objecting to the notice given under section 143(2) on the ground that this officer did not hold jurisdiction over the assessee. Thereafter, CIT passed an order under section 120, transferring jurisdiction over assessee to the file of TRO, Range-2, Kolkata. Thereafter, TRO, Range-2, Kolkata, passed order under section 144. Assessee challenged this. Held: Notice under section 143(2) issued by AO who had no jurisdiction over assessee, was void-ab-initio and in such a situation, where a notice that was mandatorily required to be issued was found not to have been issued, section 292BB had no manner of operation. Therefore, assessment order passed without issuing notice under section 143(2) by the AO having jurisdiction over assessee, was quashed as invalid.

Followed:Hillman Hosiery Mills (P) Ltd. v. Dy. CIT [ITA No. 2634/Kol/2019, Order, dated 12-1-2021] : 2021 TaxPub(DT) 655 (Kol-Trib) and CIT v. Laxman Das Khandelwal (2019) 108 Taxmann.com 183 (SC) : 2019 TaxPub(DT) 5081 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13

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