Question And Answer
Subject: Issue of Notice U/Sec. 143(2) of the Act,
Querist: Prakash
Answered by:
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Date: June 2, 2023
Query asked by Prakash

Assessee is partenrship Firm and case of the assessee is selected for scrutiny for the AO  for A.Y. 2020-21. AO has issued Notice U/Sec.143(2) and 142(1) and served up the assessee in time. later on there was change in the Assessing officer and new officer has continued the assessment proceedings by issuing Notice U/Sec., 142(1), to which assesssee firm has responded time to time by submittiing the explanation  and completed the assessment U/Sec. 143(3) by making certain addition.

whether action of new AO of completing the assessment with out issuing fresh Notice U/sec. 143(2) is legally valid?

if Not , can assessee challenge the same in appellate proceedings even though he has responded to various Notices U/Sec. 142 (1) issued by the New AO .

pl guide

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The Assessment is valid. Apart from this, as you have participated in the proceedings it is assumed that you have subjected yourself to the new officer’s jurisdiction

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