Issuance of notice by the wrong officer will invalidate the assessment proceeding
There are various cases wherein the notice is issued by the ITO whereas the jurisdiction was with the ACIT or DCIT. The question arises whether Issuance of notice by the wrong officer will invalidate the assessment proceeding or it is curable?
In the present case Pr. CIT v. Shree Shoppers Ltd. [2024] 468 ITR 18 (Cal), upholding the order of the Tribunal quashing the assessment proceedings, the court held in that on the date when the assessee’s case was selected for scrutiny assessment under section 143(3), the authority who issued the notice, namely, the Income-tax Officer, did not have jurisdiction since the jurisdiction was with the Deputy Commissioner, and the Tribunal had rightly quashed the scrutiny proceedings as the defect in issuance of a notice under section 143(2) was incurable since it went to the root of the matter.
The copy of the order is as under:
