https://www.taxtmi.com/caselaws?id=778747 ITAT (Kol.) held that where a non-jurisdictional ITO issued the s.143(2) notice and the case was transferred, the jurisdictional ITO who framed assessment without issuing a fresh s.143(2) notice lacked jurisdiction; the assessment is a nullity. The tribunal allowed the assessee's appeal, finding support in precedent that an assessment framed by the jurisdictional AO without a proper s.143(2) notice is invalid. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778747 ITAT (Kol.) held that where a non-jurisdictional ITO issued the s.143(2) notice and the case was transferred, the jurisdictional ITO who framed assessment without issuing a fresh s.143(2) notice lacked jurisdiction; the assessment is a nullity. The tribunal allowed the assessee's appeal, finding support in precedent that an assessment framed by the jurisdictional AO without a proper s.143(2) notice is invalid. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778747