Notice u/s 143 must be issued from same jurisdictional office where a return has been filed?

ITO vs. NVS Builders Pvt. Ltd (ITAT Delhi)- 21 March 2018

Some of the important discussions of the case (for easy reference):

1- In this case, the first notice under section 143(2) dated 23rd October, 2007 was issued by ITO, Ward-1(1), Faridabad, who was not the A.O. of the assessee-company and have no jurisdiction over the case of the assessee. Copy of the said notice was filed. The assessee on receipt of this notice from ITO, Ward-1-(1), Faridabad, informed him that assesseecompany filed return of income at Delhi. Then the ITO, Ward1(1), Faridabad, transferred the file to ITO, Ward-10(1), New Delhi, who was having jurisdiction over the case of the assessee.

2- The assessee relied upon several decisions in support of its contention that when notice under section 143(2) have not been issued by the jurisdictional A.O. within the statutory period, the assessment order would be null and void

3- The Ld. D.R. also brought on record same which support the claim of the assessee that assessee filed the original return of income at Delhi. The record also reveal that even for earlier and subsequent years, the assessee filed return of income at Delhi. The assessment in the present case has been framed by ITO, Ward-13(1), New Delhi, having jurisdiction over the case of the assessee,

4- Ld court noted that "The ITO, Ward-1(1), Faridabad issued notice under section 143(2) on 23rd October, 2007, who was having no jurisdiction over the case of the assessee. The ITO at Delhi issued notice under section 143(2) on 28th July, 2008 which was beyond the period prescribed under the Law"".

It is, therefore, clear that the A.O. having jurisdiction over the case of the assessee did not issue notice under section 143(2) upon the assessee within the period of limitation provided under the Act.,  the entire assessment order is declared as null and void...

For reading full text of the case please refer link - http://itatonline.org/archives/ito-vs-nvs-builders-pvt-ltd-itat-delhi-s-1432-notice-the-issue-of-a-s-1432-notice-by-an-ao-not-having-jurisdiction-over-the-assessee-is-irrelevant-if-the-proper-ao-does-not-issue-the-notice-wi/nvs-builders-143-2-notice/

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