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2019 (3) TMI 1968 - AT - Income TaxNon-issuance of section 143(2) by the AO having territorial jurisdiction - Transfer of assessee jurisdiction - HELD THAT:- CIT(A) hold that the Assessing Officer has assumed jurisdiction based on PAN basis. He is fair enough in not disputing the clinching fact that the assessee’s jurisdiction already stood transferred to latter AO who has framed assessment for preceding assessment year 2014-15 in its case on 30.09.2016. Hon’ble jurisdictional high court decision in Smt. Smriti Media [2011 (4) TMI 1158 - CALCUTTA HIGH COURT] holds that such an assessment without having territorial jurisdiction is not sustainable in the eyes of law. We draw support therefrom to hold that the impugned assessment framed is not valid. The same is accordingly quashed. Appeal of assessee allowed.
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