ITAT Quashes Assessment as Jurisdictional AO Never Issued Section 143(2) Notice

Advertisement Kusum Dube Vs ITO (ITAT Delhi) The appeal arose from the order of the Commissioner of Income Tax (Appeals), Gurgaon, who had granted partial relief under Section 54F by allowing deduction of ₹15,63,566 out of the Assessing Officer’s disallowance of ₹1,05,67,271 relating to long-term capital gains for Assessment Year 2015-16. The assessee challenged the validity of the assessment itself on the ground that the jurisdictional Assessing Officer at Gurgaon never issued a notice under Section 143(2) after the case was transferred from Dibrugarh. The assessee submitted that...