Notice issued by non-jurisdictional AO was invalid rendered addition u/s 69A void ab Initio

Gaytri Devi Sharma Vs ITO (ITAT Jaipur) Conclusion: Notice issued by a non-jurisdictional AO was invalid rendering the addition under Section 69A void ab initio. It directly impacted the validity of the assessment under Section 69A, leading to the complete annulment of the additions. Held: Assessee was  a small-time trader of spices operating under the proprietorship of M/s Mahesh Trading Company in Jaipur, was subjected to an assessment for Assessment Year 2017-18. AO had made an addition of ₹5,25,000, treating cash and cheque deposits as unexplained money under Section 69A. CIT(A) upheld ...