Assessment without notice u/s 143(2) by jurisdictional AO is void: ITAT Kolkata

Surya Agro Products Pvt. Ltd Vs ITO (ITAT Kolkata) Assessment without valid notice u/s 143(2) by the jurisdictional AO is void No Fresh 143(2) by Jurisdictional AO? Entire Assessment Null & Void – Share Capital Addition of ₹2.91 Cr. Deleted- ITAT Kolkata Assessee filed its return on 30.09.2012 declaring income of ₹1,09,605. The case was picked for scrutiny to examine share premium of ₹2.91 crore. Notice u/s 143(2) was issued by ITO Ward 10(2), Kolkata. Subsequently, jurisdiction was transferred on 05.01.2015 to ITO Ward 9(4), who completed assessment u/s 143(3) without issuing any ...