https://www.taxtmi.com/caselaws?id=459092 The ITAT Raipur quashed an assessment order passed under section 143(3) by ITO-1(2), Raipur for lack of valid jurisdiction. The tribunal found that the assessing officer failed to issue a mandatory notice under section 143(2) before framing the assessment, which was fatal to the proceedings. Following the precedent in Durga Manikanta Traders case, the tribunal held that without proper notice, the assessment could not be sustained and was liable to be quashed at the threshold for want of valid assumption of jurisdiction. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459092 The ITAT Raipur quashed an assessment order passed under section 143(3) by ITO-1(2), Raipur for lack of valid jurisdiction. The tribunal found that the assessing officer failed to issue a mandatory notice under section 143(2) before framing the assessment, which was fatal to the proceedings. Following the precedent in Durga Manikanta Traders case, the tribunal held that without proper notice, the assessment could not be sustained and was liable to be quashed at the threshold for want of valid assumption of jurisdiction. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459092