2019 (3) TMI 1968

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..... on already stood transferred to latter AO who has framed assessment for preceding assessment year 2014-15 in its case on 30.09.2016. Hon ble jurisdictional high court decision in Smt. Smriti Media [ 2011 (4) TMI 1158 - CALCUTTA HIGH COURT] holds that such an assessment without having territorial jurisdiction is not sustainable in the eyes of law. We draw support therefrom to hold that the impugne .....

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..... territorial jurisdiction of the Assessing Officer having issued section 143(2) notice dated 28.07.2016 by ITO, Ward-36(4), Kolkata. It emerges during the course of hearing that PCIT-12, Kolkata had transferred assessee s jurisdiction w.e.f 12.11.2015. The above stated Assessing Officer thereafter issued section 143(2) notice dated 28.07.2016 in e-filed the assessee s return dated 12.08.2016. The c .....

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