ITAT Kolkata Voids Assessment As Section 143(2) notice issued by ITO instead of ACIT

Ashok Kumar Agarwal and Ors HUF Vs ACIT (ITAT Kolkata) Assessee filed the return of income declaring total income at ₹22,40,160/-.  Case of Assessee was selected for scrutiny through CASS. Statutory notices including other notices & questionnaires were issued & served upon Assessee.   Notice u/s 143(2)  was issued by ITO Ward 34(2), Kolkata. AO (ACIT Circle-34 Kolkata) after issuing notice u/s 142(1)  along with questionnaire called for the information/ details from Assessee which were duly furnished & examined by AO.  AO finally after considering the submissions & evid...