ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer:

ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

ITAT held that an assessment completed by a successor AO without issuing a fresh mandatory notice under Section 143(2) after a change in jurisdiction is invalid.

ITAT Quashes Assessment Over Missing Section 143(2) Notice

authorVanshika vermadateAug 4, 2026
Last update on Aug 4, 2026
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ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

ITAT held that an assessment completed by a successor AO without issuing a fresh mandatory notice under Section 143(2) after a change in jurisdiction is invalid.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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