Assessment order passed by jurisdictional AO in pursuance of notice issued by non-jurisdictional AO is null and void

INCOME TAX : Where case of assessee was transferred by ITO, Ward- 4 to ITO, Ward-5, impugned order under section 143(3) passed by ITO, Ward-5 without issuing notice under section 143(2) and only in pursuance with notice issued by ITO, Ward- 4, who did not enjoy jurisdiction over assessee, was null and void

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