The issuance of valid notice u/s. 143(2) by a jurisdictionally competent AO is a mandatory requirement for completing assessment u/s. 143(3) of the Act and failure to issue such a notice, or issuing it without proper jurisdiction vitiates the entire assessment and renders it void ab initio. Section 292BB is only confined to service of notice and does not apply to issuance of notice.

27. TS-500-ITAT-2026(DEL)

Rachit Jain v. DCIT

A.Y.: 2019-20

Date of Order: 6.3.2026

Sections: 143(2), 153A, 292B

The issuance of valid notice u/s. 143(2) by a jurisdictionally competent AO is a mandatory requirement for completing assessment u/s. 143(3) of the Act and failure to issue such a notice, or issuing it without proper jurisdiction vitiates the entire assessment and renders it void ab initio.

Section 292BB is only confined to service of notice and does not apply to issuance of notice.

FACTS

The Tribunal in an cross appeal by the assessee was required to decide the legal issue viz. that a notice under section 143(2) issued by a non-jurisdictional Assessing Officer (AO) renders such a notice illegal, invalid, non-est and without jurisdiction and the consequent assessment order to be illegal. The facts relevant for deciding the issue were as under -

In the assessment proceedings u/s. 153A r.w.s. 143(3) of the Act for AY 2019-20, the AO claimed to have issued a notice u/s. 143(2