Orissa HC Quashes Section 143(2) Notice as It Was Issued Without Jurisdiction

Kalinga Institute of Industrial Technology Vs DCIT (Orissa High Court) The petitioner challenged the assessment order dated 30.12.2016 for Assessment Year 2014-15, the consequential demand notice issued under Section 156 of the Income Tax Act, and the notice issued under Section 143(2), contending that they were illegal, without jurisdiction, and violative of the principles of natural justice. The assessment order raised an additional tax demand of ₹24,96,42,960. The writ petition specifically assailed the assessment order (Annexure-1), the demand notice (Annexure-2), and the notice under Se...