Assessee-firm was selected for scrutiny and notice under section 143(2) was issued upon it by Income Tax Officer (ITO), Shillong-However, case of assessee was then transferred from ITO, Shillong to Assessing Officer, Guwahati as assessee’s principal place of business was at Guwahati and, thus, jurisdiction to assess lies with Income Tax Authorities at Guwahati.  Assessing Officer, Guwahati framed assessment under section 143(3). Assessee contended that Assessing Officer, Guwahati completed proceedings under section 143(3) without issuing fresh notice under section 143(2), thus, said assessment order was invalid. On appeal the Tribunal held that  order under section 143(3) passed by Assessing Officer, Guwahati without issuing notice under section 143(2) and only in pursuance with notice issued by ITO, Shillong who did not enjoy jurisdiction over assessee was null and void and same was to be quashed. (AY. 2011-12)