Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO

YKM Holdings Pvt. Ltd. Vs ACIT (ITAT Delhi)

The case of YKM Holdings Pvt. Ltd. vs ACIT (ITAT Delhi) delves into the intricate interplay between jurisdictional validity and assessment procedures under the Income Tax Act, 1961. Specifically, it scrutinizes the legality of assessments conducted under section 143(3) without the requisite notices under section 143(2).

The crux of the matter lies in the jurisdictional competence of the assessing officer (AO) vis-a-vis the issuance of notices for assessment. The appellant, YKM Holdings Pvt. Ltd., contested the assessment order for

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