Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata

Contemporary News Pvt. Ltd. Vs ITO (ITAT Kolkata) Assessment quashed – Invalid notice u/s 143(2) issued by non-jurisdictional AO; entire proceedings held void ab initio – ITAT Kolkata In Contemporary News Pvt. Ltd. vs ITO (A.Y. 2012-13), the assessee challenged validity of best-judgment assessment u/s 144 mainly on the ground that no valid notice u/s 143(2) was issued or served. The Tribunal examined the order sheet and documents, including the notice   and found that although the order sheet entry dated 04.09.2014 was signed by ITO Ms. Runu Saha, the actual notice u/s 143(2) was signed ...