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TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1071
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....5-16. 2. Alongwith other grounds, the assessee before us, has raised additional ground of appeal to this effect, that the Learned Assessing Officer did not have valid jurisdiction in issuing notice u/s. 143 (2) of the Act and therefore, the notice is bad in law and entire assessment order on the basis of such notice, since vitiated, is liable to be quashed. 3. At the time of hearing of the instant appeal, Ld. Counsel appearing for the assessee submitted before us that this particular additional legal ground though not placed before the authorities below, the same can be entertained/admitted by us, in view of the judgment passed by the Hon'ble Apex Court in the matter of National Power Thermal Limited, reported in 229 ITR 383 (SC) and furt....
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....d Counsel appearing for the parties, and having regard to the facts and circumstances of the case, particularly taken into consideration the ratio laid down by the Hon'ble Supreme Court in the case of National Power Thermal Limited, reported in 229 ITR 383 (SC) (supra), we are of the considered opinion that the additional ground as narrated in the foregoing paragraph in regard to the jurisdiction of the Learned AO in issuing notice under Section 143(2) of the Act goes to the root of the matter and thus this additional ground demands adjudication at the very threshold by us. In that view of the matter, the additional ground is, therefore, admitted. 5. The brief facts leading to the case is this that upon selection of the case for scrutiny u....
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....hawan, New Delhi and served upon the assessee. Though, subsequently the case was transferred to the office of the ITO, Gurgaon, no notice under Section 143 (2) of the Act has been issued by the said ITO, Ward-1(4), Gurgaon. In the absence of such notice being the very basis of the assessment proceeding, the entire assessment proceeding is vitiated and therefore, is liable to be quashed as the case made out by the assessee. In other words the ITO, Ward- 58 (2), New Delhi is not having jurisdiction to issue such notice under Section 143 (2) of the Act and the same is therefore, bad in law and liable to be quashed. 8. The case of the revenue is this that the fact of change of the address of the assessee from Delhi to Gurgaon at TG-6/8-A, Sunc....
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....e of the Karta; and (c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located. (ii) in cases of companies whose names begin with any of the numericals (hereinafter "numeric companies"), the Principal Commissioners of Income-tax or Commissioners of Income-tax who exercise the powers and perform the functions in respect of companies whose names begin with the alphabet which is same as that of the first alphabet of the name of the numeric companies in words, shall exercise the powers and perform the functions in respect of those numeric companies. (iii) column (2) of the schedule specifies....
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....aryana rather the ITO, Gurgaon can only having territorial jurisdiction and competent enough to issue such notice upon the assessee. However, the same admittedly has not been issued by the ITO, Gurgaon upon the assessee. As it is the trite law that issuance of notice u/s. 143 (2) is mandatory, being the first foremost statutory obligation to be complied with by the revenue officer in order to initiate the assessment proceedings under scrutiny, such omission is not curable and having regard this procedural irregularity requirement of issuance of notice under Section 143 (2) of the Act cannot be dispensed with. 12. Thus, having heard the Learned Counsel appearing for the respective parties and having regard to the facts and circumstances of ....