If notice u/s 143(2) has not been issued by the officer having such jurisdiction than such notice u/s 143(2) and assessment order is bad in law and liable to be quashed
If returned income of assessee is Rs. 20 Lac or above then jurisdiction of assessee lies with assessing officer of rank of ACIT/DCIT. If notice u/s 143(2) has not been issued by the officer having such jurisdiction than such notice u/s 143(2) and assessment order is bad in law and liable to be quashed
ITAT Order On :
