Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment

Umesh A. Mishra Vs ITO (ITAT Mumbai) Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment The ITAT Mumbai held that where a statutory notice under Section 143(2) is issued by an officer who does not have jurisdiction, the entire assessment proceedings become void ab initio. In the present case, the assessee had declared income exceeding ₹60 lakh in a metro jurisdiction, and as per CBDT Instruction No. 1/2011, the authority to issue notice and complete assessment vested only with the ACIT/DCIT. However, the notice under Section 143(2) was issued by the Income Tax Officer, who la...