https://www.taxtmi.com/caselaws?id=751890 The ITAT Delhi quashed a notice issued under section 143(2) by ITO Ward-58(2), New Delhi, due to lack of jurisdiction. The assessee had changed residential address from Delhi to Gurgaon, and the case was transferred to Ward-1(4), Gurgaon. Since the AO was aware of the address change, the Delhi office lacked authority to issue the notice. The ITAT held the notice was bad in law and quashed both the notice and the consequential assessment order dated 22.12.2017. The assessee's appeal was allowed. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 28 Apr 2024 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751890 The ITAT Delhi quashed a notice issued under section 143(2) by ITO Ward-58(2), New Delhi, due to lack of jurisdiction. The assessee had changed residential address from Delhi to Gurgaon, and the case was transferred to Ward-1(4), Gurgaon. Since the AO was aware of the address change, the Delhi office lacked authority to issue the notice. The ITAT held the notice was bad in law and quashed both the notice and the consequential assessment order dated 22.12.2017. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751890