2024 (5) TMI 507

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.... Both are marked as 'X' and retained on record. 4. Challenge has been raised to the assessment order dated 27.03.2024 passed by respondent no.1 for A.Y. 2022-23 under the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). That order has been passed by the Faceless Assessment Center under Section 144-B of the Act. It is undisputed that the petitioner's PAN is mapped to ITO Ward 4(1)(1), Aligarh i.e. the jurisdictional assessing authority of the assessee. Here, it may be noted, with respect to the PAN assigned to the petitioner his address continues to fall within the territorial jurisdiction of the I.T.O. Ward 4(1)(1), Aligarh. However, the petitioner may have filed its return for A.Y. 2022-23 through online ....

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....less Assessment Center. 7. To determine the issue of territorial jurisdiction, the residence of an assessee in the PAN registration details may remain vital and decisive. Once it is not disputed to the revenue that the petitioner-assessee continues to be registered inside the State of U.P. on its PAN registration, the preliminary objection being raised as to territorial jurisdiction cannot be accepted. Vital part of the cause of action has arisen to the petitioner inside the U.P. upon service of assessment order etc. 8. On merits, learned counsel for the petitioner would submit, the assessment order dated 27.03.2024 exceeds and thus departs from the show cause notice preceding the order, being notice dated 15.03.2024. The additions pr....

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....f Rs. 1,67,10,500/- instead of total purchases of Rs. 1,06,04,69,062/-." 10. In view of the above, we find, inadvertent mistake crept in the assessment order as may not allow the impugned order dated 27.03.2024 to be sustained. 11. Accordingly, no useful purpose may be served in keeping the present petition pending or relegating the petitioner to the forum of alternative remedy, as submitted by learned counsel for the revenue. Once the mistake cannot be disputed and it goes to the root of the matter, no fruitful purpose may ever arise in remitting such a matter to the forum of alternative remedy wherein in any case, power to remand to the assessing authority has been done away by virtue of the amendment made to Section 251 of the Act.....