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Assessment order invalid if jurisdictional AO not issued notice U/s. 143(2)
Case Law Details
- Case Name
- M/s. Lexmark International (India) Pvt. Vs. DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Kolkata
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M/s. Lexmark International (India) Pvt. Vs. DCIT (ITAT Kolkata)
It sufficiently clear that the DCIT/ACIT, Chennai lacked jurisdiction to issue the sec.143(2) notices. The assessee duly brought on record its objections to this effect before the Assessing Officer in its letter dated 08.10.2014. All this proved to be a futile exercise as the Assessing Officer framed assessment going by the earlier scrutiny notice(s) only and rejected the said jurisdictional plea. We accordingly conclude in view of the above stated judicial precedents and facts on record that all the three impugn...
