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of <h1>Assessment order quashed due to jurisdictional defects when different officers issued notices under sections 148 and 143(2) versus completing assessment</h1> <h3>Manish Jain Versus ITO, Ward-6 (1), Kolkata.</h3> Manish Jain Versus ITO, Ward-6 (1), Kolkata. - TMI Issues Involved:1. Validity of assessment order u/s 147/143(3) due to lack of jurisdiction.2. Validity of assessment order due to non-issuance of notice u/s 148 and 143(2) by the correct AO.Summary:Issue 1: Validity of assessment order u/s 147/143(3) due to lack of jurisdictionThe assessee filed a return of income with ACIT, Range-24, Kolkata, but the assessment was reopened u/s 147 by issuing a notice u/s 148 by ITO, Ward-61(4), Kolkata, who lacked jurisdiction. The notice u/s 143(2) was also issued by the same ITO. The assessee objected to this jurisdictional issue, leading to the transfer of the case to ITO, Ward-6(1), Kolkata, who framed the assessment. The Tribunal found that the assessment framed by ITO, Ward-6(1), Kolkata, was invalid as the initial notices were issued by an officer without jurisdiction. The Tribunal relied on several decisions of the Hon'ble Calcutta High Court, including PCIT vs. Mohan Chand Motilal, PCIT vs. Nopani & Sons, and others, which upheld that assessments made without proper jurisdiction are invalid.Issue 2: Validity of assessment order due to non-issuance of notice u/s 148 and 143(2) by the correct AOFor the AY 2015-16, the assessee filed a return of income, and the case was selected for scrutiny. A notice u/s 143(2) was issued by ITO, Ward-61(4), Kolkata, who lacked jurisdiction. The assessee objected, and the case was transferred to ITO, Ward-6(1), Kolkata, who framed the assessment without issuing any notice. The Tribunal quashed the assessment order, citing the same jurisdictional issues as in the previous case, and held that the assessment was invalid due to the non-issuance of notices by the correct AO.Conclusion:The Tribunal quashed both assessment orders for AY 2010-11 and 2015-16 due to lack of jurisdiction and non-issuance of proper notices by the correct AO. The appeals of the assessee were allowed on these legal grounds, leaving the merits open for future adjudication if necessary.
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