No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO

Nirman Realtors and Developers Ltd. Vs Circle-2(3)(1) (ITAT Mumbai) Valid Section 143(2) Notice by Original AO Survives Jurisdiction Transfer: ITAT Mumbai Upholds Scrutiny Assessment and Remands Loss Claim for Verification The Mumbai Bench of the ITAT dismissed the assessee’s legal challenge to the validity of scrutiny assessment for AY 2012-13 and held that once a notice under section 143(2) is validly issued within limitation by the jurisdictional Assessing Officer, a subsequent transfer of jurisdiction due to administrative cadre restructuring does not mandate issuance of a fresh notice b...