https://www.taxtmi.com/caselaws?id=783123 ITAT Raipur held that the notice issued to the assessee under s.143(2) was unsigned and left blank, in clear violation of s.282A(1) of the Act. Such a defective notice was declared invalid, arbitrary and void ab initio. Consequently, the Assessing Officer lacked inherent jurisdiction to frame the assessment under ss.143(3)/147 r.w.s. 263/144B. The assessment order was therefore quashed as without authority of law. The assessee's appeal was allowed in entirety, with the jurisdictional defect being dispositive of the matter. en-us Thu, 04 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783123 ITAT Raipur held that the notice issued to the assessee under s.143(2) was unsigned and left blank, in clear violation of s.282A(1) of the Act. Such a defective notice was declared invalid, arbitrary and void ab initio. Consequently, the Assessing Officer lacked inherent jurisdiction to frame the assessment under ss.143(3)/147 r.w.s. 263/144B. The assessment order was therefore quashed as without authority of law. The assessee's appeal was allowed in entirety, with the jurisdictional defect being dispositive of the matter. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783123