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2022 (6) TMI 1458 - ITAT PATNAValidity of assessment order framed by non-jurisdictional officer - competent officer to proceed with the assessment by way of issue of notice u/s 143(2) - when notice u/s 143(2) was issued by an officer who did not have jurisdiction to proceed with the assessment - as submitted that the jurisdiction to pass the assessment order in this case laid with the ACIT/DCIT as the income declared by the assessee was more than Rs. 20 lacs HELD THAT: - Jurisdiction of Income Tax Authorities may be fixed not only in respect of territorial area but also having regard to a person or classes of persons and income or classes of income also. Therefore, the CBDT having regard to the income as per return has fixed the jurisdiction of the Assessing Officers. Thus in this case, the competent officer to proceed with the assessment by way of issue of notice u/s 143(2) of the Act was DCIT/ACIT, whereas, the notice u/s 143(2) has been issued by the ITO, Ward-1(1), Kolkata who did not have any jurisdiction to issue the aforesaid notice. As has been held by the various courts of the country including the Apex Court, the issuance of notice u/s 143(2) by the concerned Assessing Officer of a competent jurisdiction is mandatory to assume jurisdiction to proceed to frame assessment u/s 143(3) of the Act. The identical issue also came into consideration in the case of Bhagyalaxmi Conclave (P) Ltd. v. DCIT [2021 (2) TMI 181 - ITAT KOLKATA] wherein the Tribunal further relying upon various other decisions of the Co-ordinate Benches of the Tribunal has decided the issue in favour of the assessee and held that when the notice u/s 143(2) was issued by an officer who did not have jurisdiction to proceed with the assessment and the assessment was framed by the other officer who did not issue the notice u/s 143(2) before proceeding to frame the assessment, then such an assessment order was bad in law. Thus assessment order passed by the Assessing Officer (ACIT) was bad in law for want of issuance of notice u/s 143(2). Decided in favour of assessee.
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