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of ITAT adjudicated a tax assessment dispute regarding the validity of notice u/s 143(2). The tribunal found that the notice was issued to an incorrect/non-existing address, which was subsequently acknowledged by revenue authorities. Despite the assessee's strong objection about non-receipt of valid notice at the PAN database address, the assessment proceedings were deemed procedurally invalid. Consequently, the tribunal quashed the assessment order dated 31.03.2016 for Assessment Year 2013-14, ruling the order void ab initio and deciding in favor of the assessee due to jurisdictional non-compliance with statutory notice requirements.
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