https://www.taxtmi.com/caselaws?id=759126 ITAT Delhi ruled in favor of the assessee regarding jurisdictional issues in assessment proceedings. The case involved improper transfer of assessment between multiple ITOs without valid notice under section 143(2). The assessee's case was transferred from Noida to various Delhi wards in a whimsical manner without proper justification. The tribunal found that jurisdictional AO failed to issue timely notice under section 143(2), and the assessment transfers lacked validity. The Revenue could not establish proper jurisdiction, making the assessment proceedings vitiated despite the assessee's initial address mention in ITR. en-us Tue, 23 Jul 2024 00:00:00 +0530 Wed, 25 Sep 2024 08:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759126 ITAT Delhi ruled in favor of the assessee regarding jurisdictional issues in assessment proceedings. The case involved improper transfer of assessment between multiple ITOs without valid notice under section 143(2). The assessee's case was transferred from Noida to various Delhi wards in a whimsical manner without proper justification. The tribunal found that jurisdictional AO failed to issue timely notice under section 143(2), and the assessment transfers lacked validity. The Revenue could not establish proper jurisdiction, making the assessment proceedings vitiated despite the assessee's initial address mention in ITR. Case-Laws Income Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759126