https://www.taxtmi.com/caselaws?id=777610 ITAT (Kolkata) held the assessment framed u/s 143(3) invalid where the 143(2) notice was issued by a non-jurisdictional ward while the return was filed with the jurisdictional ward; failure of the jurisdictional AO to issue the statutory notice rendered the assessment a nullity. Relying on HC precedents, the Tribunal quashed the assessment framed by the non-jurisdictional AO and allowed the appeal of the assessee. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777610 ITAT (Kolkata) held the assessment framed u/s 143(3) invalid where the 143(2) notice was issued by a non-jurisdictional ward while the return was filed with the jurisdictional ward; failure of the jurisdictional AO to issue the statutory notice rendered the assessment a nullity. Relying on HC precedents, the Tribunal quashed the assessment framed by the non-jurisdictional AO and allowed the appeal of the assessee. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777610