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2023 (5) TMI 1297 - AT - Income TaxValidity of assessment order framed by non-jurisdictional officer - sustainability of the assessment framed by the ACIT, Circle 4(1), Raipur which in turn was based on a notice u/s 143(2) issued by the ITO-1(3), Raipur, i.e a non-jurisdictional officer - HELD THAT:- As the facts and the issue involved in the present appeal remains the same as were involved in the aforementioned orders of the Tribunal in the case of Durga Manikanta Traders [2023 (1) TMI 1099 - ITAT RAIPUR] and Chowaram Dhiwar [2022 (12) TMI 1492 - ITAT RAIPUR] therefore, respectfully following the same parity of reasoning, we are of the considered view that as the assessment framed in the case of the present assessee by the ACIT, Circle-4(1), Raipur vide order u/s. 143(3) on the basis of notice issued by the ITO-1(3), Raipur i.e. a non-jurisdictional A.O is devoid and bereft of any force of law, thus, the same cannot be sustained and is liable to be struck down on the said count itself. Accordingly, the impugned assessment framed by the ACIT, Circle 4(1), Raipur u/s. 143(3) dated 29.03.2016 is quashed for want of valid assumption of jurisdiction on his part. Decided in favour of assessee.
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