When AO Lacks Jurisdiction, Assessment Is Void – ITAT Raipur Quashes Reassessment

ITO Vs Christi Jain (ITAT Raipur) When AO Has No Jurisdiction, Assessment Dies at Birth – ITAT Raipur- Jurisdictional Defect Cannot Be Waived: ITAT Follows Supreme Court in Quashing Reassessment Background AO’s Action: Reassessment order passed u/s 144 r.w.s. 147 on 30.12.2018 by ITO-3(1), Raipur. AO himself noted that jurisdiction lay with ITO-68(1), New Delhi & proposal u/s 127 for transfer was initiated, but he still completed assessment. CIT(A) Findings Held that AO lacked territorial jurisdiction. Assessee had objected to jurisdiction through multiple letters. Hence, order pass...