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2024 (2) TMI 327 - ITAT DELHIJurisdiction of CIT (A) while passing an order in appeal u/s 250 - Validity of assessment framed without issue of notice u/s. 143(2) - whether CIT (A) has exceeded his jurisdiction by directing the Ld. AO to proceed in terms of section 150 of the Income Tax Act, 1961 and reframe assessment order as per law and after complying with the prescribed procedure? - In the first round of litigation the quarrel travelled upto the Hon’ble High Court in Vishnu Packaging Private Limited Versus Income Tax Appellate Tribunal HELD THAT:- The undisputed fact is that the assessment has been framed without issue of notice u/s. 143(2) of the Act which means that the assessment has been framed without assuming jurisdiction making the assessment order null and void. This fact has also been accepted by the first appellate authority. However, the following observations of the CIT(A) are not only unnecessary but also bad in law “in view of the same the impugned assessment order is deleted and the AO is directed to proceed in terms of the provisions of section 150 of the Act and reframe the assessment order in the case of the assessee as per law and after complying with the prescribed procedure”. This finding of the CIT(A) means that the CIT(A) has set aside the assessment the power which he does not have, therefore, the order of the CIT(A) to this extent is bad in law as the CIT(A) has exceeded his jurisdiction. The appeal of the assessee is allowed. The assessment order and the order of the CIT(A) are quashed.
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