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2023 (6) TMI 277 - ITAT DELHIValidity of reopening of assessment - jurisdiction of notice issuing authority - whether notice wrongly issued by DCIT, Circle 3(1), Haridwar, whereas, the jurisdiction of the assessee lies with ITO, Ward-2(2), Muzaffarnagar? - HELD THAT:- As following the proposition rendered in the case of PCIT vs. Mohd. Rizwan[2017 (3) TMI 1792 - ALLAHABAD HIGH COURT] no hesitation to held that the AO having jurisdiction over the assessee is only validly entitle to initiate reassessment proceeding u/s. 147 of the Act and to issue notice u/s. 148 of the Act and consequent thereof is eligible to pass reassessment order on conclusion of proceedings. Since in the present case AO who is issued notice u/s. 148 was not having jurisdiction over the assessee and the AO having jurisdiction over the assessee i.e. ITO Ward 2(2) Muzaffarnagar not issued any notice u/s. 148 of the Act. It is also pertinent to mention that their Lordship also considered the provision of section 292BB of the Act and held that the said section is not applicable in favour of the assessee as the lack of valid jurisdiction cannot be cured and it is well settled that a jurisdiction can neither be waived nor created even by consent and even by submitting to jurisdiction, an Assessee cannot confer upon any jurisdictional authority, something which he lacked inherently. Therefore the contention of DR regarding applicability of section 292BB also does not hold water in favour of the revenue. Thus impugned reassessment order u/s. 143(3)/147 is not validly sustainable in absence of a valid notice u/s. 148 by the Assessing Officer having jurisdiction over the assessee therefore the same deserves to be quashed being bad in law - Decided in favour of assessee.
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