https://www.taxtmi.com/caselaws?id=761971 ITAT Bangalore held that notice u/s 143(2) issued by non-jurisdictional ITO was invalid and incurable. The assessee's income of Rs. 59,29,270/- for AY 2016-17 required notice to be issued by AC/DC per CBDT Instruction No.1/2011, not by ITO Ward-1(2)(1) who lacked jurisdiction. Despite subsequent transfer of case to jurisdictional officer u/s 120(5), the jurisdictional defect in the original notice remained incurable. ITAT quashed the assessment order u/s 143(3) dated 26/12/2018, allowing the assessee's additional ground and setting aside the revenue's order. en-us Wed, 13 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761971 ITAT Bangalore held that notice u/s 143(2) issued by non-jurisdictional ITO was invalid and incurable. The assessee's income of Rs. 59,29,270/- for AY 2016-17 required notice to be issued by AC/DC per CBDT Instruction No.1/2011, not by ITO Ward-1(2)(1) who lacked jurisdiction. Despite subsequent transfer of case to jurisdictional officer u/s 120(5), the jurisdictional defect in the original notice remained incurable. ITAT quashed the assessment order u/s 143(3) dated 26/12/2018, allowing the assessee's additional ground and setting aside the revenue's order. Case-Laws Income Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761971