Tax Notice Under Section 148 Invalidated Due To Wrong Jurisdiction As Assessee Falls Under Delhi Instead Of Jaipur

ITAT quashed notice under section 148 and subsequent proceedings initiated by ACIT Circle-1, Jaipur due to lack of territorial jurisdiction. The assessee's case fell under ITO Ward 70(3), Delhi's jurisdiction per section 124 of IT Act. The department had not exercised transfer powers under sections 120 or 127. The tribunal found that the assessee provided sufficient evidence establishing Delhi jurisdiction, making the Jaipur ACIT's notice legally invalid. The improper jurisdictional notice rendered all consequential assessment proceedings void. The assessee's appeal was allowed, invalidating both the reassessment notice and subsequent proceedings. .....

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