In absence of Jurisdiction over Assessee AO cannot issue Section 143(2) Notice

Anil Kumar Khetawat Vs ACIT (ITAT Kolkata) Introduction: Delve into the legal complexities surrounding the case of Anil Kumar Khetawat vs. ACIT, where the assessment year 2015-16 becomes a focal point. The crux of the matter revolves around a jurisdictional flaw in the issuance of a notice under section 143(2) of the Income Tax Act. As a non-corporate resident of Kolkata with an income exceeding Rs. 20 lakhs, the jurisdictional intricacies play a pivotal role in determining the validity of the assessment proceedings. Detailed Analysis: The case unfolds with Anil Kumar Khetawat, a non-corporate...