Invalid Section 143(2) Notice by Non-Jurisdictional AO Quashes Assessment: ITAT Kolkata

Rungta Irrigation Limited Vs ACIT (ITAT Kolkata) The assessee challenged the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. A legal ground was raised before the Tribunal contending that the assessment was void because the mandatory notice under Section 143(2) had been issued by ACIT, Circle-21(1), New Delhi, who lacked jurisdiction over the assessee. The assessee’s jurisdiction had originally been transferred from DCIT, Circle-15(1), New Delhi to DCIT, Central Circle-1, Ranchi by an order under Section 127 dated 08.10.2008. For AY 2015-16, the return of in...