Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai

Haneef Akbar Basha Vs ITO (ITAT Chennai) Assessment quashed for lack of jurisdiction – Order by non-jurisdictional AO held void ab initio; participation by assessee irrelevant – ITAT Chennai In Haneef Akbar Basha vs ITO (A.Y. 2017-18), the assessee raised additional jurisdictional grounds contending that the assessment u/s 144 was passed by ITO, Ward-2 Tiruvannamalai, whereas PAN jurisdiction and address of the assessee fell under ITO, Ward-2 Vellore. The Tribunal admitted the additional grounds as they went to the root of the matter. On examining PAN transfer history and proceedings chron...