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2023 (7) TMI 1149 - ITAT RAIPUR
Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - Jurisdiction AO to initiate assessment u/s 143(2) - HELD THAT:- As the jurisdiction over her case at the stage of issuance of notice u/s. 143(2) was admittedly vested with the ITO, Ward-4(1), Raipur, therefore, in absence of any notice issued by the latter u/s. 143(2) of the Act, the assessment framed by him vide his order passed u/s. 143(3) of the Act dated 29.11.2017 could not be sustained and is liable to be struck down on the said count itself.
Our aforesaid conviction that issuance of a valid notice u/s. 143(2) of the Act is a sine-qua-non for framing of the assessment is supported by the judgments of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] and CIT Vs. Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT].
The assessment framed by the ITO, Ward-4(1), Raipur, i.e the jurisdictional A.O, on the basis of notice issued u/s.143(2) by the ITO, Ward-2, Rewa, i.e. a non-jurisdictional Officer is nothing but nullity.
Thus now when the impugned order of reassessment u/s 143(3), in itself had been passed on the basis of invalid assumption of jurisdiction by the AO and thus is invalid and bereft of any force of law; or in fact non-est in the eyes of law, therefore, the same could not have been revised by the Pr. CIT under Sec. 263 of the Act.
Accordingly, we herein quash the order passed by the Pr. CIT under Sec. 263 of the Act, dated 28.03.2021 for want of valid assumption of jurisdiction. Decided in favour of assessee.