Held that since the notice under s. 143(2) was issued to the assessee by ITO-1(1), Raipur, the assessment framed by ITO-3(4), vide his order passed under s. 143(3) in the absence of an order of transfer under S. 127, without issuance of any notice by him under s. 143(2) to the assessee, is without valid jurisdiction and bad in law, hence quashed. (AY.2015-16)
Gunjan Kumar Bihani v. ITO (2025) 237 TTJ 440/ 177 taxmann.com 221 (Raipur) Trib)
S. 143(2): Assessment-Notice –No evidence on record regarding any order of transfer under S. 127-The assessment framed by ITO-3(4), Raipur vide his order passed under s. 143(3) in the absence of an order of transfer under S. 127 without issuance of any notice by him under s. 143(2) to the assessee, is without valid jurisdiction, was bad in law; hence quashed. [S.124(3)(a), 127, 143(3)]
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