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2019 (9) TMI 385 - AT - Income TaxReopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - HELD THAT:- Original return was field by the assessee on 30.10.2007 with the aforesaid ITO, Ward-33(4), New Delhi. It is further not in dispute that on 30.10.2007 the return was also processed in the jurisdiction of ITO, Ward-33(4), New Delhi, u/s 143(1) - no valid order by any Competent Authority was in existence on 31.03.2014 transferring the jurisdiction of the assessee from ITO, Ward-33(4), New Delhi to ITO, Ward-24(3), New Delhi. In any case, by transferring the assessment records of the assessee to Circle-33(1), New Delhi on 19.08.2014 the aforesaid ITO, Ward-24(3), New Delhi has already, by necessary implication, admitted in effect that the jurisdiction over the assessee did not vest in Ward-24(3), New Delhi. ITO, Ward-24(3), New Delhi lacked jurisdiction to issue aforesaid notice u/s 148 dated 31.03.2014 for initiation of proceedings u/s 147 of the Act. If an Assessing Officer issued a notice to an assessee u/s 148 of the Act for initiating proceedings u/s 147 of the Act, without having jurisdiction over the assessee; such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - Decided in favour of assessee
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