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
Vanshika verma
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.
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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Delhi, Delhi, India
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