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ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
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