https://www.taxtmi.com/caselaws?id=311321 The ITAT Kolkata quashed scrutiny assessment proceedings under section 143(3) after finding that the ITO Ward-49(1) Kolkata lacked valid jurisdiction over the assessee when issuing the notice under section 143(2). The Revenue failed to provide contrary evidence establishing jurisdiction. Following the precedent set by the Calcutta HC in PCIT vs. Shree Shoppers Ltd., the tribunal held that without a valid section 143(2) notice, subsequent assessment proceedings were invalid and deserved to be quashed. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 20 Dec 2023 06:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311321 The ITAT Kolkata quashed scrutiny assessment proceedings under section 143(3) after finding that the ITO Ward-49(1) Kolkata lacked valid jurisdiction over the assessee when issuing the notice under section 143(2). The Revenue failed to provide contrary evidence establishing jurisdiction. Following the precedent set by the Calcutta HC in PCIT vs. Shree Shoppers Ltd., the tribunal held that without a valid section 143(2) notice, subsequent assessment proceedings were invalid and deserved to be quashed. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311321