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2021 (5) TMI 153 - ITAT KOLKATANon-issuance of notice u/s 143(2) by the AO who was having valid jurisdiction - transfer of case to different AO after the question of jurisdiction raised by the assessee - Notice u/s 143(2) was issued for the AO not having jurisdiction - HELD THAT:- As assessment order passed u/ s 143(3) of the Act dated 14.03.2015 by the ITO, Ward-5(3), Kolkata is bad in law when a notice u/s 143(2) of the Act was not issued by the jurisdictional assessing officer.We hold that the notice issued by the ITO, Ward-4(3), Kolkata u/s 143(2) of the Act on 12.08.2013 is without jurisdiction and hence non-est in law. It is abinitio void. The assessment order passed by the AO, ITO, Ward-5(3), Kolkata u/s 143(3) of the Act on 14.03.2015 was without issuance of mandatory notice u/s 143(2) of the Act, by the AO having jurisdiction over the assessee. Thus the assessment order passed u/s 143(3) of the Act, without issuance of valid notice u/s 143(2) of the Act is bad in law as held by the Hon’ble Supreme Court in the case of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT]. Thus we allow the ground nos. 1-4 in favour of the assessee and quash the assessment order passed u/s 143(3) of the Act - Decided in favour of assessee.
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