Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio

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Last updated: 10 May 2021
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The Income Tax Appellate Tribunal ruled that a notice issued under Section 143(2) of the Income Tax Act is invalid if the Assessing Officer (AO) issuing it lacks jurisdiction over the assessee. Such a notice is considered void from the beginning. The tribunal considered an appeal where the initial notice was issued by an AO without proper jurisdiction, leading to subsequent proceedings being deemed unlawful.

Court :
ITAT Kolkata

Brief :
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year 2012-13.

Citation :
ITA No. 457/Kol/2020

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