https://www.taxtmi.com/caselaws?id=768759 ITAT Pune quashed the assessment order dated 31.03.2016 for A.Y. 2013-14, ruling it void ab-initio. The tribunal held that issuing valid notice under section 143(2) is mandatory for AO to assume jurisdiction for assessment proceedings. Since the notice was issued to wrong/non-existing address and revenue authorities accepted this mistake, no valid notice was served within statutory time limit. Without proper notice, AO lacked jurisdiction to proceed with assessment. Decision favored assessee. en-us Tue, 08 Apr 2025 00:00:00 +0530 Sat, 12 Apr 2025 14:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768759 ITAT Pune quashed the assessment order dated 31.03.2016 for A.Y. 2013-14, ruling it void ab-initio. The tribunal held that issuing valid notice under section 143(2) is mandatory for AO to assume jurisdiction for assessment proceedings. Since the notice was issued to wrong/non-existing address and revenue authorities accepted this mistake, no valid notice was served within statutory time limit. Without proper notice, AO lacked jurisdiction to proceed with assessment. Decision favored assessee. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768759