https://www.taxtmi.com/highlights?id=93815 ITAT allowed the appeal, holding that the assessment framed u/s 143(3) by the ITO, Ward-3(4), Gurgaon is void for want of the mandatory notice u/s 143(2). The Tribunal found that the original 143(2) notice was issued by a non-jurisdictional ITO and, following PAN-based jurisdictional transfer, the jurisdictional ITO did not issue a fresh 143(2) notice before passing the 143(3) order which made additions. Reliance on applicable precedents led the ITAT to conclude the assessment cannot be sustained; consequently the impugned assessment order and the CIT(A)'s confirmation were set aside and the assessee's additional grounds were allowed. en-us Mon, 03 Nov 2025 08:13:55 +0530 Mon, 03 Nov 2025 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93815 ITAT allowed the appeal, holding that the assessment framed u/s 143(3) by the ITO, Ward-3(4), Gurgaon is void for want of the mandatory notice u/s 143(2). The Tribunal found that the original 143(2) notice was issued by a non-jurisdictional ITO and, following PAN-based jurisdictional transfer, the jurisdictional ITO did not issue a fresh 143(2) notice before passing the 143(3) order which made additions. Reliance on applicable precedents led the ITAT to conclude the assessment cannot be sustained; consequently the impugned assessment order and the CIT(A)'s confirmation were set aside and the assessee's additional grounds were allowed. Highlights Income Tax Mon, 03 Nov 2025 08:13:55 +0530 https://www.taxtmi.com/highlights?id=93815