Assessment Notice u/s 143(2) Invalid Due to Lack of AO Jurisdiction, Violating CBDT Instructions, Void Ab Initio.

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....Validity of assessment - notice u/s. 143(2) was issued by the AO having no jurisdiction over assessee - Since in the instant case said Instruction of CBDT has not been followed and the ITO having no jurisdiction over the assessee issued notice u/s. 143(2) of the Act, the same is bad in law and thus, the assessment proceedings becomes void ab initio. - AT....