Section 143(3) Order Invalid as Assessment Had Abated on Search Date

Amplex Projects Private Limited Vs DCIT/ACIT (ITAT Guwahati)

Assessment Completed After Search on Abated Proceedings Held Non-Est: ITAT Guwahati Quashes 143(3) Order for AY 2013-14

The Guwahati Bench of the ITAT held that the assessment order passed u/s 143(3) on 15.03.2016 for AY 2013-14 was without jurisdiction and non-est, as the assessment proceedings were pending on the date of search (20.01.2016) and hence stood abat

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