https://www.taxtmi.com/caselaws?id=446258 The ITAT Raipur held that an assessment order u/s 143(3) was invalid due to jurisdictional defects. The case was initially handled by ITO Ward 1(1) who lacked jurisdiction, then transferred to ITO Ward 1(4) without issuing a mandatory order u/s 127. The jurisdictional AO failed to issue a fresh notice u/s 143(2). Following SC precedents in Hotel Blue Moon and Laxman Das Khandelwal cases, the tribunal ruled that a valid notice u/s 143(2) by the jurisdictional AO is mandatory for scrutiny assessment, and its absence is not curable. The assessment proceedings violated mandatory procedural provisions, rendering the entire assessment order without jurisdiction. The case was decided in favor of the assessee. en-us Thu, 23 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446258 The ITAT Raipur held that an assessment order u/s 143(3) was invalid due to jurisdictional defects. The case was initially handled by ITO Ward 1(1) who lacked jurisdiction, then transferred to ITO Ward 1(4) without issuing a mandatory order u/s 127. The jurisdictional AO failed to issue a fresh notice u/s 143(2). Following SC precedents in Hotel Blue Moon and Laxman Das Khandelwal cases, the tribunal ruled that a valid notice u/s 143(2) by the jurisdictional AO is mandatory for scrutiny assessment, and its absence is not curable. The assessment proceedings violated mandatory procedural provisions, rendering the entire assessment order without jurisdiction. The case was decided in favor of the assessee. Case-Laws Income Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446258