Jurisdiction assumed by AO at Mumbai invalid as assessee resided and carried profession at Bangalore: ITAT Mumbai

Jeeri Keerthana Reddy Vs ITO (ITAT Mumbai)

ITAT Mumbai held that assessee was residing as well as carrying on her profession at Bangalore and thus, assumption of jurisdiction by the AO at Mumbai was invalid. Thus, an order which is passed without jurisdiction is non est in the eyes of law.

Facts- The case of the assessee was selected under CASS for limited scrutiny assessment. During the course of the scrutiny, assessee raised an issue about the territorial jurisd

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