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2020 (5) TMI 307 - AT - Income TaxValidity of notice u/s 143(2) - Jurisdiction of AO New Delhi on the assessee within the meaning of Sec. 120 - transfer of jurisdiction - ITO Ward 23(4) New Delhi claimed jurisdiction on the ground that PAN was still lying with the said ward and on the said basis, the assessment has to be made by him for AY 2008-09 - HELD THAT:- In the present case, there is gross violation of the procedure laid down in the Act. For seeking transfer of jurisdiction, there is a prescribed procedure in Sec. 127 and the CIT-8 had to refer the issue to CIT-13 explaining the reasons as to why he wants to get the case transferred to him. A regular order u/s 127 had to be passed by Pr.CIT-13 and only then the jurisdiction could be transferred from Ward 39(4) to Ward 23(4). On receipt of notice dated 20.07.2010 from ITO Ward-23(4), the assessee filed his objection on 05.08.2010. Even on receipt of this objection, the AO did not act on it and no effort was made to comply with the statutory provisions for acquisition of proper jurisdiction in accordance with law. Thus, the AO without deciding the issue of jurisdiction passed the Assessment Order u/s 144 which is not as per the mandate of the Income Tax Act, 1961. Assessee has intimated the change of address within the prescribed time and the assessee has taken all the necessary steps to object the jurisdiction which was not at all considered by the Assessing Officer at the relevant time. In fact, the said AO does not have any jurisdiction. Thus, the Assessment Order itself becomes null and void ab initio. - Decided in favour of assessee.
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