The Tribunal observed that the assessment record did not contain any proof regarding service of notice u/s. 143(2) of the Act to the assessee. Accordingly, Tribunal held that the assessment order framed by the Assessing Officer was liable to be quashed for want of jurisdiction. However, liberty was given to the Revenue to seek recall of order in accordance with law, if found subsequently that there was proper service of notice u/s. 143(2) of the Act.(AY.2007-08)
Arun Kanhaiya Gupta v. ITO (2023)103 ITR 650 (Mum) (Trib)
S.143(2): Assessment —Notice-Jurisdiction-Condition precedent-Service of notice u/s. 143(2)-No proof regarding service of notice u/s. 143(2)-Assessment order liable to be quashed for want of jurisdiction.[S. 143(3)]