|The Tax Publishers2021 TaxPub(DT) 0655 (Kol-Trib)
INCOME TAX ACT, 1961
Assessment framed on the basis of section 143(2) notice issued by non-jurisdictional AO was invalid.
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.
FAVOUR : In assessee's favour.
A.Y. : 2013-14
IN THE ITAT, KOLKATA BENCH
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