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2021 (8) TMI 289 - AT - Income TaxJurisdiction of AO to complete the assessment u/s 143(3) - Validity of the assessment passed u/s 143(3) due to lack of jurisdiction of AO - absence of the jurisdiction from JCIT to Income Tax Officer, Ward 1(2), Allahabad - Whether order passed under section 127 for transferring by the Assessing Officer is invalid because no power is vested with the JCIT to transfer the case? - HELD THAT:- It is pertinent to note that the issue regarding the jurisdiction of the Assessing Officer was undisputedly not raised by the assessee either before the AO before the completion of the assessment or even before the CIT(A). It is also a matter of record that the assessee has not raised this issue in the Form No. 36 or even as an additional ground in writing. However, since the issue is purely legal in nature and goes to the root of the matter, therefore, the legal issue raised by the assessee first time before the Tribunal cannot be rejected on technical ground. Since the assessee has raised this issue first time before the Tribunal and that too in course of argument without prior leave of the Bench in writing therefore, having regard to the facts and circumstances and in the interest of justice, the assessee is allowed to raise this issue before the CIT(A) so that a view of the first appellate authority would be available based on the relevant facts on record- Appeal of the assessee is allowed for statistical purposes.
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