https://www.taxtmi.com/caselaws?id=764311 The ITAT Delhi held that assessment proceedings were vitiated due to jurisdictional defects and improper service of notices. The AO who issued the notice u/s 143(2) lacked jurisdiction over the appellant's case. The case was centralized from ITO Ward 9(3) Kolkata to DCIT Central Circle-14 New Delhi on 26.11.2013, but the notice was issued on 18.09.2013 before centralization. Additionally, the alleged service by affixation was invalid as the affixation report lacked proper details, independent witnesses, and specific authorization. The jurisdictional AO failed to issue the notice u/s 143(2) within prescribed time and manner, rendering the entire assessment proceedings null and void. The appeal was decided in favor of the assessee. en-us Wed, 18 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764311 The ITAT Delhi held that assessment proceedings were vitiated due to jurisdictional defects and improper service of notices. The AO who issued the notice u/s 143(2) lacked jurisdiction over the appellant's case. The case was centralized from ITO Ward 9(3) Kolkata to DCIT Central Circle-14 New Delhi on 26.11.2013, but the notice was issued on 18.09.2013 before centralization. Additionally, the alleged service by affixation was invalid as the affixation report lacked proper details, independent witnesses, and specific authorization. The jurisdictional AO failed to issue the notice u/s 143(2) within prescribed time and manner, rendering the entire assessment proceedings null and void. The appeal was decided in favor of the assessee. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764311