Scrutiny assessment u/s 143(3) - issuance of the statutory...

Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address was mentioned in the return of income filed for subsequent years - AO who had jurisdiction over the assessee i.e., ITO Ward-8(3), Kolkata had not issued the notice to the assessee u/s 143(2) of the Act as mandatorily required under the Act, the assessment framed u/s 143(3) is bad in law - AT