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Notice received from X ward instead of Y ward can ruin the assessment order sometimes.
In (2023] 102 ITR (Trib) 541 (ITAT[Raip]) the notice u/s143(2) was issued by an officer who was not the correct jurisdictional Assessing Officer and instead issued by the ward indicated in PAN database which is internal keeping of the department.
Returns filed every year get allocated to different jurisdictions based on area, name alphabet, type or class of assessee, type of income or a combination of either . On the other hand there is permanent jurisdiction marked in PAN database of the department. Sometimes the two may not match in which case before initiating issue of notice the AO has to get the PAN assigned to his ward.
Taxpayer these days has knowledge to his AO on a click of mouse by viewing “ Know your jurisdiction” utility in e-filing account. Even the acknowledgment to return indicate the ward or circle where ITR gets submitted.
If the jurisdiction indicated in notice do not match to either the return acknowledgment or the taxpayers account he may raise one liner objection upfront.
  1. Needless to state that this flaw can be challenged at any stage of assessment or even subsequently at any point in time. Also the AO has to adopt the address given in the return for correspondence. Any flaw may be challenged by the taxpayer.

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