Invalid notice leads to an invalid Assessment even if the correct AO passes the assessment order.
The Kolkata Tribunal in a recent decision has held that for an assessment order to be valid, a notice under Section 143(2) must be issued by the correct Assessing Officer.
Suppose an Assessing Officer who does not have jurisdiction over the assessee, issues notice under section 143(2) then any assessment done based on such notice is bad in law, even if the correct AO passes the assessment order.
The Copy Of the order is as under:
