https://www.taxtmi.com/caselaws?id=351774 The Tribunal allowed the appeal of the assessee based on jurisdictional issues regarding the notice under section 143(2) of the Income-tax Act, 1961. It held that the Income-tax Officer lacked jurisdiction to issue the notice, and the subsequent transfer to the Assistant Commissioner was untimely, rendering the notice and assessment order invalid. The assessment order was deemed illegal and void ab initio, leading to its quashing and allowing the appeal. en-us Wed, 27 Sep 2017 00:00:00 +0530 Fri, 01 Dec 2017 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351774 The Tribunal allowed the appeal of the assessee based on jurisdictional issues regarding the notice under section 143(2) of the Income-tax Act, 1961. It held that the Income-tax Officer lacked jurisdiction to issue the notice, and the subsequent transfer to the Assistant Commissioner was untimely, rendering the notice and assessment order invalid. The assessment order was deemed illegal and void ab initio, leading to its quashing and allowing the appeal. Case-Laws Income Tax Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351774