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Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised by the appellant, citing relevant legal precedents. They emphasized that the additional ground related to the jurisdiction of the AO and was crucial to the assessment proceedings. - After considering the arguments from both parties and relevant legal principles, the Tribunal found that the notice under Section 143(2) issued by the AO in Delhi lacked jurisdiction since the appellant's residence was in Gurgaon. The Tribunal held that the issuance of notice by an AO lacking jurisdiction rendered the assessment proceedings invalid.
Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised by the appellant, citing relevant legal precedents. They emphasized that the additional ground related to the jurisdiction of the AO and was crucial to the assessment proceedings. - After considering the arguments from both parties and relevant legal principles, the Tribunal found that the notice under Section 143(2) issued by the AO in Delhi lacked jurisdiction since the appellant's residence was in Gurgaon. The Tribunal held that the issuance of notice by an AO lacking jurisdiction rendered the assessment proceedings invalid.
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