INCOME TAX ACT, 1961

Section 143(2)

Assessment - Validity - Section 143(2) notice issued by non-jurisdictional AO -

Assessee challenged validity of assessment order passed by Dy.CIT, Circule-11(1), Kolkata, contending that notice under section 143(2) was issued by the AO, i.e., ITO Ward-3(3). Held: Assessment order passed by Dy.CIT, Circle-11(1), Kolkata, without issuance of notice under section 143(2), was bad-in-law. If it was held that ITO Ward-3(3), Kolkata, had jurisdiction over the assessee, then assessment order passed by the Dy. CIT, Circle-11(1), Kolkata, would become bad in law as it would be an order passed by an officer having no jurisdiction. Looking at it either way, assessment was bad-in-law.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

SUBSCRIBE FOR FULL CONTENT