Held that notice issued by the Assessing Officer who had no jurisdiction over the assessee is not curable defects. The assessment was quashed. (AY.2014-15, 2015-16)
Golf View Homes Ltd. v. ACIT (2021)88 ITR 423 / 212 TTJ 472 / 207 DTR 199 (Bang.)(Trib.)
S. 143(2) : Assessment-Notice issued by the Assessing Officer not having jurisdiction over assessee-Additional ground admitted-Not curable defects u/s .292BB of the Act-Assessment order was quashed. [S. 127(4), 254(1), 292BB]