https://www.taxtmi.com/highlights?id=63896 Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of the Act. - since the legal issue relating to the jurisdiction to frame the assessment not only for want of issue of notice u/s 143(2) of the Act but also for want of competent territorial jurisdiction to frame the assessment is decided in favour of the assessee, therefore, the assessment order passed without jurisdiction is bad in law and is hereby quashed. - AT en-us Mon, 06 Jun 2022 08:28:25 +0530 Mon, 06 Jun 2022 08:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63896 Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of the Act. - since the legal issue relating to the jurisdiction to frame the assessment not only for want of issue of notice u/s 143(2) of the Act but also for want of competent territorial jurisdiction to frame the assessment is decided in favour of the assessee, therefore, the assessment order passed without jurisdiction is bad in law and is hereby quashed. - AT Highlights Income Tax Mon, 06 Jun 2022 08:28:25 +0530 https://www.taxtmi.com/highlights?id=63896