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2024 (4) TMI 1071 - ITAT DELHILack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - case was transferred to the office of Ward-1 (4), Gurgaon from ITO, Ward- 58 (2), New Delhi - Admission of Additional Grounds - as per assessee change of residential address of the assessee from Delhi to Gurgaon is of the knowledge of the AO, thus the ITO Ward-58(2) doesn’t have the power to issue notice u/s 143(2) - HELD THAT:- We are of the considered opinion that the notice issued u/s 143 (2) of the Act by an under the signature of the Ward- 58 (2), Delhi is found to have suffered from lack of jurisdiction, bad in law, having regard to the residence of the assessee lying and situated at Gurgaon in the state Haryana and thus, the same is hereby quashed. As the very basis and /or foundation of the assessment proceeding being the issuance of notice u/s 143 (2) is non est in the eyes of law, the consequential assessment order dated 22.12.2017 is found to have no legs to stand on and thus, accordingly, quashed. Appeal of the assessee is allowed.
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