Tribunal held that the order under section 143(3) passed by ITO, Ward-5 without issuing fresh notice under section 143(2) and only in pursuance with notice issued by ITO, Ward-4 who did not enjoy jurisdiction over assessee was null and void and liable to be quashed. (AY. 2012-13)
Eversafe Securities (P.) Ltd. v. ITO (2021) 189 ITD 642 (Kol.) (Trib.)
S. 143(2) : Assessment-Notice-Jurisdiction-Order passed without issuing notice under section 143 (2)-Assessment is without jurisdiction and null and void. [S. 68, 143 (3)]