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Appeal of the assessee challenges the jurisdiction of the Ld. AO for the reason that notice u/s 147 of the income tax act was issued by the ITO Ward - 5, Hissar and the order was passed by the Ld. income tax officer Ward - 2 Hissar.

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Section 143 of the Income-tax Act, 1961—Assessment—Not only that the AO issued the notice on the spot to the counsel of the assessee but also issued questionnaire along with that, in such a situation, the assessment order passed by assessing officer cannot be sustained, thus, assessment order passed by AO u/s143 (3) was quashed - HEMANT MITTAL V/s ITO - [2020] 183 ITD 295 (ITAT-DELHI)