ITAT Delhi Quashed Reassessment as Section 143(2) notice Issued by Wrong Officer

ACIT Vs Sh. Mukesh Kumar Mohta (ITAT Delhi) Assessment Quashed for Invalid Jurisdiction: ITAT Holds Section 143(2) Notice by Wrong Officer Makes Reassessment Non Est The Delhi ITAT allowed the assessee’s cross-objection and quashed the reassessment on the ground of lack of valid jurisdiction, holding the entire assessment to be non-est in law. The Tribunal noted that the statutory notice under Section 143(2) had been issued by the ITO, Ward-63, whereas the reassessment order was ultimately passed by the ACIT, Circle-63(1), without any evidence of lawful transfer of jurisdiction between the t...