https://www.taxtmi.com/caselaws?id=782477 ITAT Kolkata held that the assessment was invalid as the mandatory notice under s.143(2) was not issued by the AO who ultimately framed the assessment. The notice was issued by ITO Ward 44(4), Kolkata, while the assessment was completed by ITO Ward 3(3), Kolkata, without issuing a fresh s.143(2) notice after transfer of jurisdiction. Relying on SC/HC precedents, including decisions in similar jurisdictional defects, the Tribunal ruled that an AO who has not issued a valid s.143(2) notice lacks authority to complete the assessment. Consequently, the assessment order was quashed and the assessee's appeal was allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782477 ITAT Kolkata held that the assessment was invalid as the mandatory notice under s.143(2) was not issued by the AO who ultimately framed the assessment. The notice was issued by ITO Ward 44(4), Kolkata, while the assessment was completed by ITO Ward 3(3), Kolkata, without issuing a fresh s.143(2) notice after transfer of jurisdiction. Relying on SC/HC precedents, including decisions in similar jurisdictional defects, the Tribunal ruled that an AO who has not issued a valid s.143(2) notice lacks authority to complete the assessment. Consequently, the assessment order was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782477