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 abated by virtue of the second proviso to section 153A. The Tribunal admitted additional legal grounds, holding that such jurisdictional issues can be raised at any stage. It not...