https://www.taxtmi.com/caselaws?id=400739 The Tribunal held that the Assessing Officer (AO) lacked jurisdiction to issue a notice under Section 143(2) due to the incorrect territorial authority. As a result, the assessment order under Section 143(3) was deemed null and void, following the precedent set by the Supreme Court. The Tribunal emphasized that the absence of a valid notice under Section 143(2) cannot be rectified and renders the assessment order invalid. The assessee's participation in the proceedings did not cure this defect. The Tribunal quashed the assessment order, affirming the necessity of a valid notice for jurisdiction in assessment proceedings. en-us Fri, 13 Nov 2020 00:00:00 +0530 Wed, 18 Nov 2020 09:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400739 The Tribunal held that the Assessing Officer (AO) lacked jurisdiction to issue a notice under Section 143(2) due to the incorrect territorial authority. As a result, the assessment order under Section 143(3) was deemed null and void, following the precedent set by the Supreme Court. The Tribunal emphasized that the absence of a valid notice under Section 143(2) cannot be rectified and renders the assessment order invalid. The assessee's participation in the proceedings did not cure this defect. The Tribunal quashed the assessment order, affirming the necessity of a valid notice for jurisdiction in assessment proceedings. Case-Laws Income Tax Fri, 13 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400739