2026 (1) TMI 970

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....FOR THAT the Ld. Commissioner of Income Tax (Appeals), NFAC failed to appreciate that none of the conditions precedents existed for and/or were fulfilled by the Ld. Income Tax Officer, Ward 4(3), Kolkata for his specious action of assuming jurisdiction to frame the assessment order u/s. 143(3) of the Income Tax Act, 1961 de hors any notice u/s. 143(2) of the Act issued by him in the present facts and the specious assessment order dated 11.03.2015 framed u/s. 143(3) of the Act is therefore ab initio void, ultra vires, and ex-facie null in law." 2.1. The facts in brief are that the assessee filed the return of income on 24.01.2013, declaring total loss of Rs.221/-. The case of the assessee was selected for scrutiny under Computer Assisted ....

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....V, that jurisdiction lies with ITO Ward 6(3), Kolkata. Thereafter, the case was transferred to ITO Ward 9(3), who framed the assessment without issuing notice u/s 143(2) of the Act. The ld. AR therefore submitted the assessment framed dehors issuing notice 143(2) is nullity and bad in law. The ld. AR in defense of his argument relied don the decision of ARS Financial Consultants Pvt. Ltd. Vs. ITO in ITA No. 816/KOL/2024 for A.Y. 2012-13 vide order dated 28.08.2025, wherein similar issue has been decided in favour of the assessee. 2.3. The ld. DR on the other hand relied heavily on the orders of the authorities below by submitting that the transfer of jurisdiction from one AO to another AO is an administrative matter as it falls within th....

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...., informing that the jurisdiction of the assessee has been allotted to ITO Ward-34(1)/ Kolkata, whereas being a private limited company jurisdiction lies with ITO Ward 4(1), Kol under CIT -II/Kol and accordingly, requested the commissioner to migrate the PAN in proper jurisdiction. The notice u/s 142(1) dated 10.02.2015, was issued by ITO Ward 4(3), Kolkata calling upon the assessee to furnish the various details and information which were accordingly, submitted also before the ld. AO and the assessment was accordingly framed bt ITO Ward 4(3) Kolkata. Thus we note that the ITO, Ward 4(3), Kolkata has not issued the jurisdictional notice u/s 143(2) of the Act which is a serious lapse on the part of the AO which goes to the root of the matter....