https://www.taxtmi.com/highlights?id=90765 The ITAT held that the assessment framed by the ITO-2(1), Raipur under section 143(3) was without valid jurisdiction as no valid transfer order under section 127 was passed by the competent authority. The notice under section 143(2) was issued by ITO-1(1), Raipur, creating ambiguity and denying the assessee a fair opportunity to defend. The Tribunal emphasized that any ambiguity in hearing notices preventing effective defense renders the proceedings arbitrary and invalid. Consequently, the assessment order dated 28.12.2019 was quashed for lack of jurisdiction and non-compliance with statutory requirements. The assessee's appeal was allowed. en-us Tue, 22 Jul 2025 08:25:34 +0530 Tue, 22 Jul 2025 08:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90765 The ITAT held that the assessment framed by the ITO-2(1), Raipur under section 143(3) was without valid jurisdiction as no valid transfer order under section 127 was passed by the competent authority. The notice under section 143(2) was issued by ITO-1(1), Raipur, creating ambiguity and denying the assessee a fair opportunity to defend. The Tribunal emphasized that any ambiguity in hearing notices preventing effective defense renders the proceedings arbitrary and invalid. Consequently, the assessment order dated 28.12.2019 was quashed for lack of jurisdiction and non-compliance with statutory requirements. The assessee's appeal was allowed. Highlights Income Tax Tue, 22 Jul 2025 08:25:34 +0530 https://www.taxtmi.com/highlights?id=90765