ITO having No Jurisdiction over Assessee cannot issue Notice u/s. 143(2): ITAT declares Assessment proceedings as void ab initio [Read Order]

ITO - jurisdiction - assessee - notice - ITAT - assessment proceedings - void ab initio - Taxscan

Income Tax Appellate Tribunal (ITAT), Kolkata bench consisting of Rajpal Yadav, Vice President and Manish Borad, Accountant Member held that Income Tax Officer (ITO)having no jurisdiction over assessee cannot issue notice u/s. 143(2). The assessee, Anil Kumar Khetawat is an individual who filed his return of income for the year under consideration wherein he declared…

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