Jurisdictional Defect: No Section 143(2) Notice After Reopening

Rupinder Kaur Arora Vs ACIT (ITAT Delhi) Reassessment Quashed for Non-Issuance of 143(2) – Jurisdictional Defect Cannot Be Cured by Participation The Delhi ITAT allowed the assessee’s appeal and quashed the reassessment for AY 2012-13 on the ground that no notice under Section 143(2) was ever issued, rendering the entire assessment without jurisdiction. The Tribunal found that neither the assessment order nor the NFAC order recorded any clear details regarding issuance of notice under Section 143(2), and the screenshots of the ITBA portal produced by the assessee showed issuance of notice ...