Assessment Held Invalid as Jurisdictional Officer Failed to Issue Mandatory Section 143(2) Notice

PCIT Vs Nopany & Sons (Calcutta High Court) The Calcutta High Court considered an appeal filed by the Revenue under Section 260A of the Income-tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2007-08. After condoning a delay of 55 days in filing the appeal, the Court proceeded to examine whether the assessment order passed by the Income Tax Officer, Ward 56(4), Kolkata, was valid when no notice under Section 143(2) had been issued by the Assessing Officer having jurisdiction over the assessee. The Court noted the legal position laid down b...