The Tax Publishers2021 TaxPub(DT) 0671 (Kol-Trib)

INCOME TAX ACT, 1961

Section 143(2)

Non-issuance of notice under section 143(2) by jurisdictional AO made assessment void-ab-initio.

Assessment - Validity - Non-issuance of notice under section 143(2) by jurisdictional AO -

Dy. CIT, Circle-1, Kolkata issued notices under section 143(2). Assessees objected and submitted that Dy. CIT, Circle-1, Kolkata had no jurisdiction over assessee. Thereafter, file of assessee was transferred to Dy.CIT-13(1), Kolkata as assessee was located at Howrah. Dy. CIT-13(1), Kolkata did not issue fresh notice under section 143(2) to assessee and completed the assessment under section 143(3) inter alia making addition under section 68. Held: AO who passed order under section 143(3), i.e., Dy.CIT-13(1), Kolkata had not issued notice under section 143(2) and non-issuance of statutory notice under section 143(2) by jurisdictional AO make assessment bad-in-law.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13



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