Absence of notice u/s 143(2) after transfer of jurisdiction renders entire order void

Rakshit Estates Private Limited Vs ITO (ITAT Delhi)

ITAT Delhi annuls assessment—New AO assuming jurisdiction must issue his own 143(2)- Absence of notice u/s 143(2) after transfer of jurisdiction renders entire order void

Delhi Tribunal annulled the entire assessment framed u/s 143(3), holding it invalid for want of jurisdictional notice u/s 143(2).

The company, engaged in real estate, had filed return declaring Nil income. Its case was initially picked for scrutiny by ITO Ward-2(2)(2), Ghaziabad, which issued notice u/s 143(2). Later, jurisdiction

Please become a Premium member. If you are already a Premium member, login here to access the full content.