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2015 (3) TMI 1229 - ALLAHABAD HIGH COURTValidity of notice - change of jurisdiction - Held that:- Here, there is complete departure from the settled procedure. It comes out from the record that when the petitioner refused to submit to the jurisdiction of the said Assessing Officer at Lucknow, the authority/respondent No.2 proceeded ex parte and dispatched a demand of almost ₹ 52 lakhs. At the cost of repetition, we would like to mention that in the notice dated September 11, 2013, which is computer generated clearly reveals that the Delhi address of the petitioner was scored out and in handwriting, the local address has been added. Therefore, it is incorrect to say that the Delhi address was not in the knowledge of the respondents and we find force in the submissions of the petitioner that local address was inserted deliberately to create jurisdiction, which, in fact, legally was not vested with the opposite party No. 2. Therefore, the opposite party No. 2 exceeded its jurisdiction, which not only vitiates the impugned show-cause notice but the entire proceedings. In these circumstances, the entire proceedings being ab initio illegal, without jurisdiction and in violation of section 143(1)(a) of the Income-tax Act. - Decided in favour of assessee
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