Assessment Invalid Where Non-Jurisdictional AO Issued Section 143(2) Notice: ITAT Kolkata

Sanat Kumar Sahana Vs ACIT (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata, disposed of two appeals filed by the assessees against identical orders of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. Since the issues involved were common, both appeals were heard together and decided through a common order. The Tribunal admitted an additional legal ground challenging the jurisdiction of the Assessing Officer, holding that it involved a pure question of law based on facts already available on record. The undisputed facts showed that both assessees had filed ...