https://www.taxtmi.com/caselaws?id=371074 The ITAT allowed the Assessee's appeal, quashing the assessment under section 143(3) for Assessment Year 2015-16. The additional ground raised under Rule 11 of the ITAT Rules challenging the validity of the assessment due to a notice issued by a different Assessing Officer was upheld. The ITAT held that the assessment was void ab initio as the notice was issued by a jurisdictionally incorrect officer, emphasizing the importance of proper jurisdiction in assessment proceedings. The decision underscores the necessity of adhering to legal standards and procedural requirements in income tax assessments. en-us Thu, 22 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371074 The ITAT allowed the Assessee's appeal, quashing the assessment under section 143(3) for Assessment Year 2015-16. The additional ground raised under Rule 11 of the ITAT Rules challenging the validity of the assessment due to a notice issued by a different Assessing Officer was upheld. The ITAT held that the assessment was void ab initio as the notice was issued by a jurisdictionally incorrect officer, emphasizing the importance of proper jurisdiction in assessment proceedings. The decision underscores the necessity of adhering to legal standards and procedural requirements in income tax assessments. Case-Laws Income Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371074