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| The Tax Publishers2021 TaxPub(DT) 2368 (Kol-Trib) INCOME TAX ACT, 1961
Section 143(3)
Section 143(2) notice issued by AO having no jurisdiction over assessee was null and void and notice was issued by an officer having no jurisdiction, section 292BB did not come into play and, therefore, assessment was quashed as invalid.
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Assessment - Validity - Section 143(2) notice issued by AO not having jurisdiction over assessee -
Assessee challenged validity of assessment framed by ITO, Ward-9(2), Kolkata under section 143(3) on the ground that notice under sections 143(2) and 142(1) was issued by the ITO, Ward-5(3), Kolkata. Held: Section 143(2) notice issued by AO having no jurisdiction over assessee was null and void and notice was issued by an officer having no jurisdiction, section 292BB did not come into play and, therefore, assessment 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), Pr. CIT v. Oberoi Hotels (P) Ltd. (2018) 409 ITR 132 (Cal) : 2018 TaxPub(DT) 3621 (Cal-HC), ACIT v. Hotel Blue Moon reported in (2010) 321 ITR 328 (SC) : 2010 TaxPub(DT) 1434 (SC)).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12 & 2012-13
IN THE ITAT, KOLKATA BENCH
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