2024 (5) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 mode, disclosing his present address at Dholpur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 proposed in the notice dated 15.03.2024 do not match with....