https://www.taxtmi.com/caselaws?id=412496 The tribunal partly allowed the appeal, annulling the assessment order due to jurisdictional issues related to the notice under Section 143(2) of the Income Tax Act. It held that since the initial notice was issued by an officer lacking jurisdiction and no fresh notice was issued by the subsequent proper officers, the assessment order was deemed invalid. The tribunal emphasized the significance of proper jurisdiction in issuing statutory notices and ruled that jurisdictional defects cannot be rectified by the assessee's later involvement. en-us Tue, 17 Aug 2021 00:00:00 +0530 Mon, 20 Sep 2021 09:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412496 The tribunal partly allowed the appeal, annulling the assessment order due to jurisdictional issues related to the notice under Section 143(2) of the Income Tax Act. It held that since the initial notice was issued by an officer lacking jurisdiction and no fresh notice was issued by the subsequent proper officers, the assessment order was deemed invalid. The tribunal emphasized the significance of proper jurisdiction in issuing statutory notices and ruled that jurisdictional defects cannot be rectified by the assessee's later involvement. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412496