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2022 (10) TMI 106 - ITAT RAJKOTRevision u/s 263 - jurisdiction of the AO over the assessee whether it was with the Mumbai office or Rajkot office - HELD THAT:- There is no dispute to the fact that the intimation for the change of the address was duly communicated by the assessee to the AO of Mumbai and therefore the AO Mumbai made all correspondences including the notice issued u/s 143(2) of the Act at the address of Rajkot. Thus it is transpired that for all practical purposes the address of the assessee was shifted from Mumbai to Rajkot and this fact has also not been controverted by the revenue. No ambiguity to the fact that jurisdiction over the assessee was vested with the income tax office of Rajkot and therefore the AO Mumbai has exceeded his jurisdiction by framing the assessment u/s 144 - At the time of hearing the DR has not brought anything on record contrary to the arguments advanced by the learned AR for the assessee. As such no other judgment favouring the revenue was brought to our notice by the learned DR at the time of hearing. We hold that the assessment has been framed by the AO having no jurisdiction over the assessee and therefore such assessment is not sustainable. Accordingly, we quash the same. Hence, the technical issue raised by the assessee is allowed.
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