https://www.taxtmi.com/caselaws?id=780621 ITAT DELHI - AT held that an assessment framed u/s 143(3) by ITO Ward-3(4), Gurgaon was invalid because no mandatory notice u/s 143(2) was issued after jurisdictional transfer, although an earlier notice had been issued by a different ITO before transfer. Following precedent, the Tribunal set aside the assessment and the CIT(A)'s confirmation, allowing the assessee's additional grounds and holding the impugned assessment unsustainable for want of the s143(2) notice. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780621 ITAT DELHI - AT held that an assessment framed u/s 143(3) by ITO Ward-3(4), Gurgaon was invalid because no mandatory notice u/s 143(2) was issued after jurisdictional transfer, although an earlier notice had been issued by a different ITO before transfer. Following precedent, the Tribunal set aside the assessment and the CIT(A)'s confirmation, allowing the assessee's additional grounds and holding the impugned assessment unsustainable for want of the s143(2) notice. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780621