https://www.taxtmi.com/highlights?id=55463 Validity of notice u/s 143(2) - the notice u/s 143(2) was not issued by an officer having jurisdiction on the assessee and who had passed the assessment order and therefore, we hold that in view of non issue of statutory notice u/s 143(2), the assessment order is bad in law and void ab in initio and hence all further proceedings including the order passed by the learned CIT(A) is bad in law and therefore, the appeal filed by Revenue against the order of learned CIT(A) does not stand and is dismissed. - AT en-us Tue, 10 Nov 2020 07:10:34 +0530 Tue, 10 Nov 2020 07:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55463 Validity of notice u/s 143(2) - the notice u/s 143(2) was not issued by an officer having jurisdiction on the assessee and who had passed the assessment order and therefore, we hold that in view of non issue of statutory notice u/s 143(2), the assessment order is bad in law and void ab in initio and hence all further proceedings including the order passed by the learned CIT(A) is bad in law and therefore, the appeal filed by Revenue against the order of learned CIT(A) does not stand and is dismissed. - AT Highlights Income Tax Tue, 10 Nov 2020 07:10:34 +0530 https://www.taxtmi.com/highlights?id=55463