Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quashed, Defective Notice Renders Assessment Invalid.

Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quashed, Defective Notice Renders Assessment Invalid. https://www.taxtmi.com/highlights?id=83287 Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on such an invalid notice is quashed. As per CBDT Instruction No.1/2011, for cases with total income above the specified limit, the notice u/s 143(2) must be issued by the Assistant Commissioner/Deputy Commissioner themselves and cannot be transferred to the Income Tax Officer. Any inherent defect in the jurisdictional notice u/s 143(2) is not curable, rendering the subsequent assessment order invalid. en-us Thu, 21 Nov 2024 09:00:01 +0530 Thu, 21 Nov 2024 09:00:01 +0530 TaxTMI RSS Generator Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quashed, Defective Notice Renders Assessment Invalid. https://www.taxtmi.com/highlights?id=83287 Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on such an invalid notice is quashed. As per CBDT Instruction No.1/2011, for cases with total income above the specified limit, the notice u/s 143(2) must be issued by the Assistant Commissioner/Deputy Commissioner themselves and cannot be transferred to the Income Tax Officer. Any inherent defect in the jurisdictional notice u/s 143(2) is not curable, rendering the subsequent assessment order invalid. Highlights Income Tax Thu, 21 Nov 2024 09:00:01 +0530 https://www.taxtmi.com/highlights?id=83287