ITAT Delhi Quashes Assessment: No 143(2) Notice by Jurisdictional AO

Naveen Kumar Jha Vs ITO (ITAT Delhi)

ITAT Delhi Quashes Assessment: No 143(2) Notice by Jurisdictional AO- Jurisdictional Defect Fatal, Assessment Invalid- Assessment Without Proper 143(2) Notice Quashed by Tribunal

Assessee challenged the validity of assessment order dated 14.12.2019 passed by ITO Ward-35(8), Delhi. It was found that the only notice u/s 143(2) on record was issued earlier by ITO Ward-38(3), Delhi on 28.09.2018. There was no clarity or record regarding transfer of jurisdiction from Ward-38(3) to Ward-35(8). Thus, the AO who completed the ass

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