No notice u/s 143(2) issued by the AO – ITAT Quashed Assessment as Jurisdiction

 

Kolkata ITAT held that “……..Therefore, in our opinion, the issuance of notice u/s 143(2) of the Act was mandatory for the ld. AO to assume jurisdiction under the Act and framed the assessment accordingly. It was also pertinent to state that the ld. DR admitted during the course of hearing that no notice u/s 143(2) of the Act was issued by the ld. AO. Under these circumstances, we are inclined to quash the order of the ld. Assessing Officer as without jurisdiction…..,”

The copy of the order is as under:

1743592958608