Ekta Gupta (Ms) v. ITO (2024) 230 TTJ 398 / 238 DTR 289 / 38 NYPTTJ 514 (Delhi)(Trib)

S. 143(2) : Assessment-Notice-Shifting of residence from Delhi to Gurgaon-Change is reflected in the return filed-Notice issued by the Assessing Officer from Delhi is without jurisdiction-Quashed-Additional ground-Jurisdictional issue-Admitted [S. 254(1)]

Tribunal admitted the additional ground raised by the assessee challenging the jurisdiction of the AO in issuing notice under s. 143(2) goes to the root of the matter. On facts the assessee has informed the  shifting of residence from Delhi to Gurgaon the  change is reflected in the return filed. The notice issued by the Assessing Officer from Delhi is without jurisdiction  hence quashed.   (AY. 2015-16)

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