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2020 (11) TMI 494 - AT - Income TaxNon-issue of legally valid notice u/s. 143(2) - Whether it is a curable defect? - AO jurisdiction over the case of the appellant - territorial jurisdiction of the ITO, Ward-1, Shillong to issue notice to assessee - assessee has raised the jurisdiction of the AO at Gauhati who passed the assessment order without issuing notice u/s. 143(2) - HELD THAT:- Admittedly the AO at Gauhati had enjoyed jurisdiction u/s. 124 of the Act since its place of business was at Ulubari at Gauhati and the Shillong Assessing Officer did not enjoy jurisdiction u/s 124 or u/s 127 of the Act. Therefore, in our opinion as far as in the appellant’s case is concerned, the provision of section 124(3) does not come into play since the Shillong Assessing Officer never had jurisdiction u/s 124 of the Act. In my considered opinion Section 124(3) of the Act does not in any way help the Department to justify the action of AO at Shillong in issuing notice under Section 143(2) to the assessee, which is an action done by him without jurisdiction. So the challenge raised by the Ld, Sr. DR against the legal issue raised by assessee fails. Since in the present case no valid notice u/s 143(2) was issued by the AO who held jurisdiction over the case of the appellant, the consequent order passed u/s 143(3) dated 24.03.2014 was legally unsustainable and therefore is null in the eyes of law and therefore quashed.
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