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2014 (3) TMI 221 - HC - Income TaxJurisdiction of the AO for assessment - Whether the ITAT erred in law in quashing the assessment made by the assessing officer at Kapurthala in absence of any direction to assessing officer, Jalandhar to whom according to ITAT the jursidiction lies to frame the assessment – Held that:- There is force in contention of the revenue that once service of notice under Section 148, 143(2) and 142(1) of the Act was held to be bad observing that the assessee was no more residing at the last known address and was accessible only through his attorney Jarnail Singh, it was incumbent on the Tribunal not to quash the whole proceedings as it amounted to leaving the assessee go scot-free, though he is liable to pay tax on the capital gains – Because of procedural lapses, the assessee should not be a gainer and that too by default to escape his liability. Default made by the revenue in compliance with the procedure in place for service of the assessee ipsofacto, is not a circumstance to let the assessee go scot free from the taxation regime when his liability of payment of capital gain tax is not questioned - Since the land is located at village Mansoorwal Dona, District Kapurthala and the proceedings are not required to be conducted at the place of residence of power of attorney of the assessee – Thus, the order is liable to be set aside – decided in favour of Revenue.
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