Held that the assessee contended that notice under section 143(2) was issued by non-jurisdictional Assessing Officer Tribunal remanded to the Assessing Officer to verify as to territorial jurisdiction at the time of issue of notice. (AY. 2012-13)
Goyal Construction v. ITO (2023) 223 TTJ 21 (UO)(SMC)(Raipur)(Trib)
S. 143(2) : Assessment-Notice under section 143(2) was issued by non-jurisdictional Assessing Officer-Matter remanded to the Assessing Officer to verify as to territorial jurisdiction at the time of issue of notice. [S. 143(2)]