https://www.taxtmi.com/highlights?id=74326 Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who issued the jurisdictional notice u/s 143(2) had no jurisdiction and infact was not empowered to make the assessment - inherent defect is not curable - AT en-us Tue, 23 Jan 2024 08:24:03 +0530 Tue, 23 Jan 2024 08:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74326 Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who issued the jurisdictional notice u/s 143(2) had no jurisdiction and infact was not empowered to make the assessment - inherent defect is not curable - AT Highlights Income Tax Tue, 23 Jan 2024 08:24:03 +0530 https://www.taxtmi.com/highlights?id=74326