https://www.taxtmi.com/caselaws?id=770010 ITAT Delhi quashed assessment proceedings under section 143(3) due to jurisdictional defects. Notice was issued by non-jurisdictional AO Ward 33(1) Delhi while appellant's jurisdiction was with AO Ward 26(1) Delhi for assessment years 2015-16 to 2017-18. Assessment completed by jurisdictional authority without proper notice rendered proceedings invalid. Transfer of jurisdiction under section 127 requires recorded reasons and hearing opportunity, which was absent. Additionally, addition under section 69A was deleted as cash deposits were substantiated by registered sale deed showing property sale proceeds, with AO accepting similar deposits from same source previously. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770010 ITAT Delhi quashed assessment proceedings under section 143(3) due to jurisdictional defects. Notice was issued by non-jurisdictional AO Ward 33(1) Delhi while appellant's jurisdiction was with AO Ward 26(1) Delhi for assessment years 2015-16 to 2017-18. Assessment completed by jurisdictional authority without proper notice rendered proceedings invalid. Transfer of jurisdiction under section 127 requires recorded reasons and hearing opportunity, which was absent. Additionally, addition under section 69A was deleted as cash deposits were substantiated by registered sale deed showing property sale proceeds, with AO accepting similar deposits from same source previously. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770010