Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata

Contemporary News Pvt. Ltd. Vs ITO (ITAT Kolkata)

Assessment quashed – Invalid notice u/s 143(2) issued by non-jurisdictional AO; entire proceedings held void ab initio – ITAT Kolkata

In Contemporary News Pvt. Ltd. vs ITO (A.Y. 2012-13), the assessee challenged validity of best-judgment assessment u/s 144 mainly on the ground that no valid notice u/s 143(2) was issued or served. The Tribunal examined the order sheet and documents, including the Please become a Premium member. If you are already a Premium member, login here to access the full content.