ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

Vivek Shukla Vs ACIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi allowed the assessee’s appeal by deciding the jurisdictional issue and quashed the assessment order without examining the remaining grounds. The assessee challenged the assessment on multiple grounds, including the validity of the notice issued under Section 143(2), unauthorized expansion of limited scrutiny, additions under Section 69, and disallowance of short-term capital loss of ₹16.65 crore. However, during the hearing, the assessee pressed only the jurisdictional ground, contending that the notice u...