143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction

A.H. Chemicals Pvt. Ltd. Vs DCIT (ITAT Kolkata) Notice from the Junior, Order by the Senior – But Law Says: ‘No Valid 143(2), No Tax Review- ITAT Kolkata Quashes Assessment for Jurisdictional Defect – Wrong Officer Issued 143(2) Notice  Assessee had filed return of income of ₹64,26,560/- for AY 2015-16. The case was selected for scrutiny through CASS. However, the scrutiny notice u/s 143(2) was issued by ITO, Ward 11(2), Kolkata on 08.04.2016, while the final assessment order u/s 143(3) was passed by the DCIT, Circle 10(1), Kolkata. Assessee argued that as per CBDT Instruction No. 1/2...