Sec. 143(2) of Income Tax Act, 1961 – Assessment – The case of the assessee was selected for scrutiny assessment and notice under section 143(2) of the Act, 1961 was issued on 01/09/2011 by the DCIT, Circle 21(1), New Delhi, which was served at the address of the assessee located at 239, Second Floor, Vardhman Mall, Delhi-110034/-. Subsequently, the DCIT, issued show cause notice u/s 144 at the address located at 547/1, New Railway Road, Old Gurgaon, Haryana. On the objection raised by the assessee, the scrutiny proceedings were transferred to the ITO, who passed the assessment under section 143(3) of the Act on 01/03/2013. On further appeal, the assessee challenged the validity of the issue of notice under section 143(2) of the Act by the non-jurisdictional AO and also challenged the additions on merit. The CIT(A) in the impugned order upheld the validity of the notice issued. The CIT(A) partly allowed the appeal. ITAT allowed the appeal of the assessed holding that:–the notice dated 01/09/2011 issued by the CIT, Circle-37(1) was without jurisdiction and, thus, it was invalid and the notice dated 30/08/2012 issued by the ITO, Ward 38(2), New Delhi issued by the correct Jurisdiction Officer, was beyond the period of limitation and therefore, this was also invalid. Thus, assessment order passed without acquiring the correct jurisdiction for a scrutiny by way of notice under section 143(2) is void ab initio and thus we quash the same” – MANOJ KUMAR Vs. ASSTT. CIT [2020] 79 ITR (TRIB) 158 (ITAT-DELHI)