2026 (8) TMI 546

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....-II, Faridabad for the assessment year 2013-14 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred the "Act"). 2. The assessee has raised the Additional Ground that no notice u/s. 143(2) of the Act has been issued by the DCIT, Circle-II, Faridabad after change of jurisdiction from the DCIT, Circle-I, Faridabad and for this assessee has raised the following additional grounds of appeal: "1. That on the facts and circumstances of the case, the assessment order passed by DCIT, Circle-2, Faridabad is without jurisdiction and is liable to be quashed as no notice u/s. 143(2) has been issued by the DCIT, Circle-2, Faridabad. 2. That on the facts and circumstances of the case the assessment order dated 21.3.2016 passe....

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....of the Act vide dated 6.11.2015. Now ld. Counsel for the assessee stated that the original notice u/s. 143(2) was issued by the DCIT, Circle-I, Faridabad dated 02.09.2014 and thereafter there is change in jurisdiction and assessee's jurisdiction was transferred to DCIT, Circle-II, Faridabad vide order dated 6.11.2015, in view of the provisions of section 129 of the Act. Ld. Counsel for the assessee further stated that there is no notice u/s. 143(2) was issued by the DCIT, Circle-II, Faridabad who framed the assessment u/s. 143(3) of the Act, hence, the assessment framed u/s. 143(3) is bad in law and without jurisdiction. Ld. Counsel for the assessee for the above proposition, relied upon the following decisions of the Coordinate Bench: ....

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....ted that once a valid notice under section 143(2) is issued by a competent officer having jurisdiction at the relevant time, the assessment proceedings remain valid even if there is a subsequent change in jurisdiction and the successor officer is legally empowered to continue the proceedings from the stage at which they were left. He further submitted that assessee has raised this issue for the first time as an additional ground, despite of the fact that he has actively participated in the assessment proceedings without any objection regarding non-service or invalid service of notice. Such conduct indicates that the plea is an afterthought aimed at challenging the validity of the assessment on technical grounds rather than on merits. Thus, ....