https://www.taxtmi.com/caselaws?id=767770 The ITAT Raipur quashed an assessment order passed under section 143(3) due to jurisdictional defects. The ITO Ward-4(5) Raipur issued the initial notice under section 143(2), but ITO Ward-3(1) Raipur subsequently issued notice under section 142(1) and completed the assessment without any transfer order under section 127 from the Principal CIT. The tribunal held that when notice issuance and assessment suffer from lack of jurisdiction, all subsequent proceedings become non-est in law, rendering the assessment invalid and bad in law. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767770 The ITAT Raipur quashed an assessment order passed under section 143(3) due to jurisdictional defects. The ITO Ward-4(5) Raipur issued the initial notice under section 143(2), but ITO Ward-3(1) Raipur subsequently issued notice under section 142(1) and completed the assessment without any transfer order under section 127 from the Principal CIT. The tribunal held that when notice issuance and assessment suffer from lack of jurisdiction, all subsequent proceedings become non-est in law, rendering the assessment invalid and bad in law. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767770