Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]

By Fathima Karama A.M - On October 16, 2023 5:00 pm - 3 mins read

Notice - Non-Jurisdictional AO - ITAT Quashes Consequent Assessment order - ITAT - Assessment order - Valid Assumption of Jurisdiction - taxscan

The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has quashed the consequent assessment order passed under Section 143(3) of the Income Tax Act 1961 for want of vald assumption of jurisdiction as the notice under Section 143(2) of Income Tax Act was issued by a non-jurisdictional officer. The assessee, Bharat Bhushan Verma who was…

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