Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata

Raju Biswas Vs ITO (ITAT Kolkata) ITAT Kolkata held that issuance of notice under section 143(2) of the Income Tax Act by non-jurisdictional Assessing Officer renders assessment bad-in-law. Thus, assessment order is bad-in-law and hence liable to be quashed. Facts- The assessee filed his return of income u/s 139(4) of the Act on 25.03.2018 disclosing total income of Rs.8,30,210/-. The assessee shown a sum of Rs.6,26,486/- as his agricultural income and claimed the same to be exempt from taxation. However, AO only considered a sum of Fs.73,530/- as agricultural income of the assessee and made t...