Assessment Orders Invalid: Chennai Tax Officials Lacked Jurisdiction, Kolkata Authority Failed to Issue Required Notices u/s 143(2.

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....Validity of assessments orders - all the three assessments are non-est in the eyes of law since the DCIT/ACIT, Circle-11(4), Chennai issuing the section 143(2) notice(s) did not have jurisdiction and the assessing authority in Kolkata did not issue such scrutiny notices.....