Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO

Bharat Bhushan Verma Vs ITO (ITAT Raipur) ITAT Raipur held that AO having jurisdiction over the case passed the order u/s 143(3) of the Income Tax Act without issuing notice u/s 143(2). Accordingly, the matter quashed for want of valid assumption of jurisdiction as notice u/s 143(2) was issued by non-jurisdictional AO. Facts- The assessee, who is engaged in the business as that of a transporter and mining contractor, had e-filed his return of income for A.Y.2015-16 on 28.09.2015. Subsequently, the case of the assessee was selected for scrutiny assessment. Notice u/s. 143(2) of the Act was issu...