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2018 (11) TMI 1417 - AT - Income TaxScrutiny assessment u/s 143(2) - no valid and legal notice u/s. 143(2) being issued by assessee’s Assessing Officer (ITO Ward 1(5), Faridabad) as defined in Section 2(7A) - transfer of case u/s 127 - Held that:- Since assessee was regularly filing return from AY 2012-2013 onwards at Faridabad same Address so he requested that case should be transferred to Faridabad as jurisdiction lies with Faridabad only due to which case was transferred to Faridabad AO as admitted in first para of AO order, vide order u/s 127 dated 28.03.2017 passed by PCIT Hazaribagh. Without any valid notice issued u/s 143(2) of the Act by Faridabad AO, impugned assessment is framed by ITO Ward 1(5) Faridabad, simply in extension to proceedings initiated by Hazaribagh DCIT Circle 2 who is admittedly not AO of assessee within meaning of section 2(7A) of the Act on date of issue of notice u/s 143(2) of the Act. So on this short count itself impugned proceedings deserves to be quashed being unsustainable in the eyes of law. Thus present assessment is void ab inito, hence, the same is quashed and accordingly, the additional legal ground raised by the assessee is allowed.
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