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2024 (2) TMI 1106 - ITAT RANCHITerritorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - as argued assessment was completed by ACIT, Circle-3, Deoghar, Jharkhand whereas the assessee’s residential place is in Gomti Nagar, Uttar Pradesh which is covered in database of Income tax - grievance of the assessee is that the assessee has no territorial jurisdiction or any other jurisdiction u/s 127 before the Ld. AO, Deoghar, Jharkhand. HELD THAT:- Here the assessee’s jurisdiction is duly covered in assessment order and in appeal order clearly mentioned in the state of UP. There is no such any territorial jurisdiction of Ld. AO in Deoghar, Jharkhand on the jurisdiction of state of UP. So entirely the Ld. AO connected for violation of the jurisdiction. We fully rely on the order of Coordinate Bench in case of Rungta irrigation Ltd. (2019 (10) TMI 344 - ITAT KOLKATA] and M/s K.A. wires Ltd. (2020 (3) TMI 418 - ITAT KOLKATA] - AO had acted beyond the jurisdiction. We also relied the order of M/s Rupasi Bangla Agro Industries Pvt ltd [2023 (12) TMI 930 - ITAT KOLKATA]The notice which was issued U/s 143(2) by the ld. AO is beyond jurisdiction. The said notice is not curable U/s 292BB of the Act.The ld. DR was unable to show any different facts. The ld. AO has framed the assessment beyond the jurisdiction. Decided in favour of assessee.
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