Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice
Kolkata ITAT ‘SMC’ Bench in Dilip Kumar Show vs ITO, Ward-30(6), Kolkata (ITA No.2080/Kol/2025, AY 2017-18, order dated 23-12-2025) allowed the assessee’s appeal and quashed the assessment u/s 143(3), holding that issuance of notice u/s 143(2) by a non-jurisdictional AO renders the entire assessment a nullity.