Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO

Vivek Mann Vs ITO (ITAT Delhi) The Delhi Bench (SMC) of the ITAT allowed the appeal of Vivek Mann for AY 2015-16 and quashed the assessment order as void ab initio due to lack of jurisdiction. The Tribunal admitted an additional legal ground challenging the validity of the assessment on the basis that the mandatory notice under section 143(2) was issued by ITO, Ward-1, Karnal, whereas the assessment was ultimately completed by ITO/ACIT, Ward-5, Karnal, without any valid transfer order under section 127. In the absence of such a statutory transfer, the latter authority never acquired lawful jur...