Tribunal held that the issuing of a valid notice under s. 143(2) is mandatory, and without complying with the said provision and not issuing a valid notice under s. 143(2), the AO cannot assume jurisdiction to proceed with the carrying out of the assessment proceedings. Therefore, since the notice under s. 143(2) was issued at a wrong\/ non-existing address, and this mistake has been accepted by the Revenue authorities in the later part of the assessment proceedings during which the assessee has strongly raised objection about non-receipt of valid notice under s. 143(2) on the address of communication mentioned in the PAN database, no valid notice was issued and served upon the assessee under s. 143(2) within the statutory time-limit provided under the Act. The Assessment order was quashed as illegal and void ab initio. \u00a0(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(2): Assessment-Notice-Notice sent to wrong address-Assessment order was illegal and void ab initio. [S. 143(3), 282(1)(b)\/(c)\/ (d).] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61720","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61720"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61720\/revisions"}],"predecessor-version":[{"id":61721,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61720\/revisions\/61721"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}