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ITAT held that the assessment framed by ITO Ward 9(4), Kolkata is nullity for want of jurisdiction where notice under s.143(2) was issued by ITO Ward 10(2), Kolkata but the jurisdictional AO (Ward 9(4)) proceeded to frame assessment without issuance of a fresh statutory s.143(2) notice. The Tribunal concluded that issuance of the statutory s.143(2) notice is a precondition to confer jurisdiction on the AO; absent such notice the assessment cannot be sustained. The appeal by the taxpayer was allowed and the assessment framed by ITO Ward 9(4) was set aside.
ITAT held that the assessment framed by ITO Ward 9(4), Kolkata is nullity for want of jurisdiction where notice under s.143(2) was issued by ITO Ward 10(2), Kolkata but the jurisdictional AO (Ward 9(4)) proceeded to frame assessment without issuance of a fresh statutory s.143(2) notice. The Tribunal concluded that issuance of the statutory s.143(2) notice is a precondition to confer jurisdiction on the AO; absent such notice the assessment cannot be sustained. The appeal by the taxpayer was allowed and the assessment framed by ITO Ward 9(4) was set aside.
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