https://www.taxtmi.com/caselaws?id=753049 The ITAT Kolkata quashed an assessment order framed under section 147 due to jurisdictional defects. The assessee challenged that notices under sections 148 and 143(2) were issued by ITO Ward-61(4), but the assessment was completed by ITO Ward-6(1) after case transfer. The tribunal held that the assessing officer who framed the order lacked jurisdiction as they failed to issue fresh notices under sections 148 and 143(2) despite having sufficient time to do so after the jurisdictional objection was raised. The appeals were allowed and the assessment order was quashed. en-us Fri, 03 May 2024 00:00:00 +0530 Fri, 24 May 2024 06:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753049 The ITAT Kolkata quashed an assessment order framed under section 147 due to jurisdictional defects. The assessee challenged that notices under sections 148 and 143(2) were issued by ITO Ward-61(4), but the assessment was completed by ITO Ward-6(1) after case transfer. The tribunal held that the assessing officer who framed the order lacked jurisdiction as they failed to issue fresh notices under sections 148 and 143(2) despite having sufficient time to do so after the jurisdictional objection was raised. The appeals were allowed and the assessment order was quashed. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753049