https://www.taxtmi.com/caselaws?id=779734 ITAT CHENNAI held that jurisdiction over the assessee shifted by PCIT order u/s.127 to Central Circle-2, Madurai with effect from 09.12.2020, and administrative delay in ITBA migration does not defer that legal effect. Consequently the notice u/s.143(2) dated 29.06.2021 issued by ITO, Ward-4, Tirunelveli was without jurisdiction and void, rendering any assessment pursuant thereto null ab initio. The Tribunal also upheld deletion of additions: estimation of undisclosed business income based solely on survey notings was set aside for lack of corroboration, and addition u/s.68 r.w.s.115BBE was deleted as challenged amounts were opening balances, not fresh credits. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779734 ITAT CHENNAI held that jurisdiction over the assessee shifted by PCIT order u/s.127 to Central Circle-2, Madurai with effect from 09.12.2020, and administrative delay in ITBA migration does not defer that legal effect. Consequently the notice u/s.143(2) dated 29.06.2021 issued by ITO, Ward-4, Tirunelveli was without jurisdiction and void, rendering any assessment pursuant thereto null ab initio. The Tribunal also upheld deletion of additions: estimation of undisclosed business income based solely on survey notings was set aside for lack of corroboration, and addition u/s.68 r.w.s.115BBE was deleted as challenged amounts were opening balances, not fresh credits. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779734