Original jurisdiction of assessee was with ITO. Belgaum who issued notice under section 143 (2) of the Act. Subsequently, case was transferred by ITO, Belgaum to ITO, Bellary and assessment was framed by ACTT, Bellary Tribunal held that since notice under section 1432) was issued to by ITO. Belgaum but he was not concerned Assessing er of assesser and actual Assessing Officer was ITO. Bellary and no valid notice was issued the order was quashed and set aside. (AY. 2015-16)
Dy. CIT v. Hothur Mohamed Iqbal (2021) 214 TTJ 996 / (2022) 192 ITD 64 (Bang.)(Trib.)
S. 143(2) : Assessment-Notice was issued by ITO Belgaum-Actual Assessing Officer id from Bellary-Notice was issue without jurisdiction-Order was quashed. [S. 10(10D), 127, 143(3)]