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Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Case Law Details
- Case Name
- Bharat Bhushan Verma Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Raipur
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Bharat Bhushan Verma Vs ITO (ITAT Raipur)
ITAT Raipur held that AO having jurisdiction over the case passed the order u/s 143(3) of the Income Tax Act without issuing notice u/s 143(2). Accordingly, the matter quashed for want of valid assumption of jurisdiction as notice u/s 143(2) was issued by non-jurisdictional AO.
Facts- The assessee, who is engaged in the business as that of a transporter and mining contractor, had e-filed his return of income for A.Y.2015-16 on 28.09.2015. Subsequently, the case of the assessee was selected for scrutiny assessment. Notice u/s. 143(2) of the Act was issu...
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