No fresh notice u/s 143(2) required in case of change in jurisdiction officer in later proceedings

Brief of the Case ITAT Lucknow held In the case of M/s Treadstone International vs. ACIT that we find no merit in the contention of the assessee that every time new Officer should issue a notice u/s 143(2). Whenever jurisdiction is transferred from one Officer to other Officer the subsequent officer shall continue with the proceeding from the stage left by the earlier officer. There is no requirement of law to issue a notice u/s 143(2) every time by the new Officer. Facts of the Case ITA No. 21/LKW/2014  Non issuance of Notice u/s 143 (2)  It was submitted that after filing the return, notic...