Assessment framed without issuing mandatory notice u/s 143(2) by ...

Assessment framed without valid notice from jurisdictional AO. ITO's notice non-est in law. No transfer order. Assessment order passed without valid notice u/s 143(2).

Case Laws Income Tax

August 1, 2024

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)'s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee's appeal allowed.

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Assessment framed without issuing mandatory notice u/s 143(2) by ...

Assessment framed without valid notice from jurisdictional AO. ITO's notice non-est in law. No transfer order. Assessment order passed without valid notice u/s 143(2).

Case Laws Income Tax

August 1, 2024

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