ITAT quashes Order as AO completing Income Tax Assessment not issued section 143(2) notice

Community For Social Work Vs ITO (ITAT Kolkata)

Assessee asserted that the assessment order is bad in law since notice u/s 143(2) of the Act was never issued by ld. AO who completed the assessment. It was initially issued by ITO, Ward-51(1), Kolkata and the assessment has been completed by ITO, Ward-1(1), Exemption, Kolkata. Also, the order passed u/s 127 of the Act is not made available to the assessee.

Based on documents produced and Submissions made ITAT held that assessment is not in a

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