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2021 (12) TMI 646 - AT - Income TaxRevision u/s 263 by CIT - Whether Assessment order passed under section 143(3) is without jurisdiction and deserves to be dismissed? - HELD THAT:- It is also a fact that the notice under section 143(2) was issued by the Dy. Commissioner of Income Tax, Range-VI, Lucknow. However, as available from Income Tax Return acknowledgement, bearing acknowledgement no.507789481300912 for the assessment year 2012-13 it is evident that the address provided by the assessee is of the State of Maharashtra. Moreover, the copy of notice issued by the AO u/s 143(2) dated 30.9.2013 reveals that the same was issued on the address of the assessee at Kalyan, Maharashtra. Therefore, it is evident from record that the jurisdiction of the assessee lay with an ITO of Kalyan, Maharashtra and not with the Dy. Commissioner of Income Tax, Range-VI, Lucknow. It is the Income-tax authorities specified in section 124 of the Income Tax Act, who have jurisdiction in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situated within the area, or where his business or profession is carried on. It is an undisputed fact that the business of the assessee is in the State of Maharashtra and not in Uttar Pradesh. Therefore, the notice was issued by an Assessing Officer not holding jurisdiction over the assessee. That being so, the notice is null and void and it is held to be so. In ‘ITO vs. M/s Arti Securities & Services Ltd. [2020 (11) TMI 310 - ITAT LUCKNOW] it was held by the Lucknow Bench of the Tribunal that where notice under section 143(2) of the I.T. Act had not been issued by an Officer having jurisdiction over the assessee, the assessment order as well as the order passed by the ld. CIT(A), were bad in law. Finding the grievance of the assessee, calling in question the jurisdiction of the Assessing Officer, to be justified, we accept the same. Accordingly, Ground no.1 and the Additional Ground nos.10,11 and 12 are accepted. The notice issued under section 143(2) of the Act is, therefore, quashed as null and void - all the proceedings consequent thereupon, including the assessment order as well as the order under appeal, are quashed - Decided is favour of assessee.
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