https://www.taxtmi.com/caselaws?id=449955 The ITAT Ranchi held that the AO in Deoghar, Jharkhand lacked territorial jurisdiction to assess an assessee residing in Gomti Nagar, Uttar Pradesh. The notice issued under section 143(2) and subsequent assessment were deemed invalid as the AO acted beyond jurisdiction. The tribunal ruled this jurisdictional defect was not curable under section 292BB of the Income Tax Act, relying on precedents from coordinate benches. The assessment was quashed in favor of the assessee. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449955 The ITAT Ranchi held that the AO in Deoghar, Jharkhand lacked territorial jurisdiction to assess an assessee residing in Gomti Nagar, Uttar Pradesh. The notice issued under section 143(2) and subsequent assessment were deemed invalid as the AO acted beyond jurisdiction. The tribunal ruled this jurisdictional defect was not curable under section 292BB of the Income Tax Act, relying on precedents from coordinate benches. The assessment was quashed in favor of the assessee. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449955