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2020 (3) TMI 1259 - AT - Income TaxEligibility of issuance of notice u/s. 143(2) - as argued notice u/s 143(2) was issued by an officer who had no jurisdiction over the assessee - Jurisdiction of the assessee lies with the ITO or ACIT - HELD THAT:- Jurisdiction of the assessee lies with the ITO and not with the ACIT for the reason that the returned income is below 20 lakh. This issue has been considered by the Tribunal in the case of Sri Krishnendu Chowdhury [2017 (5) TMI 290 - ITAT KOLKATA] wherein this circular of the Board dated 31.01.2011 was considered and we have to necessarily hold that the notice issued to the assessee u/s 143(2) of the Act by the ld. ACIT, Circle-31, Kolkata was without jurisdiction. Hence the assessment framed in pursuant to this notice is bad in law. The appeal has to be allowed on this ground. Disallowance made beyond the CASS criteria - Disallowance of service tax payment u/s 43B - HELD THAT:- Disallowance u/s 43B was beyond the power given to the AO in the limited scrutiny proceedings. If the AO wanted to go beyond the items of limited scrutiny, a procedure has been prescribed by the CBDT. Approval of a higher authority was required to be taken. This is not done. Hence, the disallowances are bad in law. Disallowance of service tax payment u/s 43B is against the facts of the case. Thus delete the same. Disallowance of employees’ contribution towards provident fund - The undisputed fact is that the payment was made prior to the due date of filing of return of income. Under such circumstances the payment is allowable as a deduction. This issue was considered in the case of Sh. Vijay Kumar [2019 (10) TMI 13 - ITAT CHANDIGARH] adjudicated in view of the assessee. Respectfully following the same, we delete the disallowance and allow this ground of the assessee
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