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TMI Blog2020 (11) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the assessment order - scrutiny assessment u/s 143(3) was framed without issuing notice u/s 143(2) by the ITO, Ward-2, Digboi. The legal issue raised before me is no longer res integra. As in Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] has held that issue / serving notice u/s 143(2) of the Act is sinequa- non before framing of scrutiny assessment u/s 143(3) - Therefore, relying on the said decision of Hon ble Supreme Court, we allow the legal issue raised by the assessee. PAN jurisdiction of assessee - Coming to the contention of the ld D.R that PAN jurisdiction of assessee was with ITO, Ward-3, Shillong and therefore he issued notice u/s 143(2) of the Act after taking note of CASS in the case of assessee ; and later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TO, Ward-2, Digboi u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to the Act ) did not issue the mandatory notice u/s 143(2) of the Act. Therefore all consequent action is without jurisdiction and therefore null in the eyes of law, so he wanted me to quash the assessment order. 3. Brief facts of the case in respect of legal issue is that the ITO, Ward-3, Shillong issued notice u/s 143(2) of the Act dated 09.08.2018 when the assessee objected to the jurisdiction of ITO, Ward-3, Shillong to have issued the statutory notice wherein it was stated that the assessee society is in Tezu which is situated in the State of Arunachal Pradesh and ITO, Ward-2, Digboi has territorial jurisdiction u/s 124 of the Act since the business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was selected by CASS for scrutiny assessment and because the PAN jurisdiction of the assessee was under ITO, Ward-3, Shillong he might have issued the notice for scrutiny u/s 143(2) of the Act. According to ld. D.R the assessee should have objected to the action of the Assessing Officer at the first instance as provided u/s 124(3) of the Act without which, the action of the Assessing Officer cannot be challenged for lack of jurisdictions. Therefore he does not want me to interfere in the order of Assessing Officer. 4. I have heard and perused the record. Since the assessee has raised legal issue of jurisdiction and if it is found valid then it will go to the root of the matter and therefore I would like to deal with it first. I note th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Book). It has been brought to my notice that since the principal place of business of assessee society is situated in Tezu, State of Arunachal Pradesh and as per Section 124 of the Act, the territorial jurisdiction of A.O is admittedly with the ITO, Ward-2, Digboi (Tinsukia in Assam). It is an admitted fact that the assessment was framed by the ITO, Ward-2, Digboi and that he has not issued notice u/s 143(2) of the Act which is discernible from the order sheet at page 6 to 10 of Paper Book as well as from perusal of the assessment order. Therefore, it is evident that the scrutiny assessment u/s 143(3) of the Act was framed without issuing notice u/s 143(2) of the Act by the ITO, Ward-2, Digboi. The legal issue raised before me is no lon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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