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        Assessment order invalidated due to jurisdictional issues and non-compliance with notice requirements

        The Income Tax Officer, Ward-13 (1), New Delhi Versus M/s. NVS Builders Pvt. Ltd.

        The Income Tax Officer, Ward-13 (1), New Delhi Versus M/s. NVS Builders Pvt. Ltd. - TMI Issues Involved:
        Validity of assessment order based on jurisdiction of Assessing Officer and service of notice under section 143(2) within the statutory period.

        Detailed Analysis:

        Issue 1: Jurisdiction of Assessing Officer
        The case involved a challenge by the assessee regarding the validity of the assessment order due to jurisdictional issues. The assessee contended that the Assessing Officer (A.O.) who passed the assessment order did not have jurisdiction over the case, as the notice under section 143(2) was issued by an A.O. from a different jurisdiction. The A.O. who issued the notice was not the A.O. of the assessee-company and did not have jurisdiction over the case. The assessee argued that the assessment order was null and void due to lack of valid jurisdiction by the A.O.

        Issue 2: Service of Notice under Section 143(2)
        The primary contention of the assessee was that the notice under section 143(2) was not served within the statutory period by the A.O. having jurisdiction over the case. The notice was initially issued by an A.O. from a different jurisdiction, and later transferred to the A.O. having jurisdiction over the case. However, the notice issued by the A.O. with jurisdiction was beyond the statutory period, rendering the assessment order null and void. The assessee relied on legal provisions and precedents to support the argument that the assessment order was invalid due to the non-compliance with the statutory requirement of serving the notice within the prescribed period.

        Judgment:
        The Ld. CIT(A) ruled in favor of the assessee, holding that the assessment order was null and void due to jurisdictional issues and non-compliance with the statutory requirement of serving the notice under section 143(2) within the prescribed period. The Ld. CIT(A) emphasized that the A.O. must have jurisdiction over the case to assess the income of the assessee, and the notice must be served within the statutory period to assume jurisdiction. The Tribunal upheld the decision of the Ld. CIT(A), confirming that the assessment proceedings were vitiated due to the lack of valid jurisdiction and non-service of the notice within the statutory period. As a result, the entire assessment order was declared null and void, and the appeal of the Revenue was dismissed.

        In conclusion, the judgment focused on the importance of jurisdictional issues and statutory compliance in assessment proceedings, emphasizing the necessity for the A.O. to have jurisdiction over the case and serve the notice within the prescribed period to validate the assessment order.

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        ActsIncome Tax
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