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2019 (8) TMI 1764 - AT - Income TaxNon issuance of notice u/s.143(2) - notice served u/s.143(2) of the Act was by different Assessing Officer having no jurisdiction on the assessee - Whether transfer of case u/s 127 proved? - HELD THAT:- Assessment u/s.143(3) of the Act was completed by the ITO, Ward 2(4), Aurangabad whereas, the notice u/s.143(2) of the Act was issued to the assessee by the ITO, Ward 2(1), Aurangabad. As the assessment was completed without issuing the notice u/s.143(2) of the Act by ITO, Ward 2(4), Aurangabad. Moreover, if at all, there was change of jurisdiction from ITO, Ward 2(1), Aurangabad to ITO, Ward 2(4), Aurangabad, provision of section 127 of the Act is absolutely clear that a reasonable opportunity of hearing should be given to the assessee which was not done in the present case. In the present case of the assessee, when one Officer has issued notice u/s.143(2) of the Act, his jurisdiction was transferred and another Officer has been placed for framing assessment. First of all on this transfer of case, the assessee should have been informed and hearing should have been taken place. Secondly, the Officer who ultimately completed the assessment, should have issued notice u/s.143(2) of the Act to the assessee again. In this case, notice has been issued by the ITO, Ward 2(1), Aurangabad and assessment was completed by the ITO, Ward 2(4), Aurangabad which is not permissible within the scope and ambit of the Act. Appeal of the assessee is allowed.
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