https://www.taxtmi.com/caselaws?id=312345 ITAT Raipur held that an assessment order framed by ACIT, Circle 4(1), Raipur was invalid as it was based on a notice issued under section 143(2) by ITO-1(3), Raipur, who was a non-jurisdictional officer. Following precedents in Durga Manikanta Traders and Chowaram Dhiwar cases, the tribunal ruled that the assessment lacked legal force due to want of valid assumption of jurisdiction. The assessment order dated 29.03.2016 under section 143(3) was quashed and the appeal was decided in favor of the assessee. en-us Mon, 29 May 2023 00:00:00 +0530 Mon, 12 Feb 2024 21:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312345 ITAT Raipur held that an assessment order framed by ACIT, Circle 4(1), Raipur was invalid as it was based on a notice issued under section 143(2) by ITO-1(3), Raipur, who was a non-jurisdictional officer. Following precedents in Durga Manikanta Traders and Chowaram Dhiwar cases, the tribunal ruled that the assessment lacked legal force due to want of valid assumption of jurisdiction. The assessment order dated 29.03.2016 under section 143(3) was quashed and the appeal was decided in favor of the assessee. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312345