https://www.taxtmi.com/caselaws?id=770084 ITAT Kolkata held that assessment order passed by ACIT without issuing mandatory notice under section 143(2) was invalid and ab-initio nullity. The case was transferred from ACIT Circle-31 to ACIT Circle-11(2) without proper administrative order from PCIT having control over both officers. The original ACIT Circle-31 had issued section 143(2) notice but lacked jurisdiction over assessee. Since receiving ACIT failed to issue fresh notice under section 143(2) before completing assessment, the order was unsustainable. Assessee's appeal was allowed. en-us Fri, 02 May 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770084 ITAT Kolkata held that assessment order passed by ACIT without issuing mandatory notice under section 143(2) was invalid and ab-initio nullity. The case was transferred from ACIT Circle-31 to ACIT Circle-11(2) without proper administrative order from PCIT having control over both officers. The original ACIT Circle-31 had issued section 143(2) notice but lacked jurisdiction over assessee. Since receiving ACIT failed to issue fresh notice under section 143(2) before completing assessment, the order was unsustainable. Assessee's appeal was allowed. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770084