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2019 (9) TMI 1201 - ITAT DELHIJurisdiction of AO for service of notice u/s 143(2) - Difference in address as per PAN records and Income Tax Return (ITR) - HELD THAT:- As per jurisdiction chart of Income Tax Department in Delhi, extracted from the website of Income Tax Department, the jurisdiction of assessee as per his address in PAN application is with Assessing Officer Ward 39(1). The jurisdiction of the Assessing Officer, as per the address mentioned in the return of income is with Assessing Officer Circle No.47(1) who has passed the assessment order. The notice issued u/s 143(2) has been issued by the Assessing Officer Circle 34(1) who is neither the Assessing Officer of assessee on the basis of address in PAN application nor is the Assessing Officer of assessee as per address mentioned in the returns of income. Further, even if presumed to be by jurisdictional Assessing Officer has not been served properly since the address mentioned in the notice and address as per tracking report is different and moreover there is discrepancy in the name of the assessee. Therefore, on this ground also the assessee succeeds as in this case also the service of notice was not proper.
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