Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice

Riddhiman Realcon LLP (formerly Riddhiman Realcon Pvt. Ltd.) Vs ITO (ITAT Kolkata) Kolkata ITAT  quashed the assessment framed u/s 143(3) on the ground that no notice u/s 143(2) was issued by the jurisdictional Assessing Officer. The Tribunal noted that although a notice u/s 143(2) had been issued by ITO Ward 41(2), Kolkata, the assessee objected to jurisdiction and the case was subsequently transferred to ITO Ward 9(3), Kolkata, who framed the assessment without issuing a fresh notice u/s 143(2). Holding that issuance of notice u/s 143(2) by the AO who completes the assessment is mandatory a...