Assessment was completed u/s 144 without issuing notice under section 143(2). Notice issued by ITO-Ward 6 who did not enjoy jurisdiction over assessee was bad in law and was s quashed. (AY. 2012-13)
Cosmat Traders (P.) Ltd. v. ITO (2021) 189 ITD 504 (Kol.)(Trib.)
S. 144 : Best judgment assessment-Change of jurisdiction-Fresh notice was not issued-Assessment is held to be bad in law. [S. 120, 143(2)]