Validity of scrutiny assessment notice u/s 143(2) - service of valid notice - change of address - Simply...

Validity of scrutiny assessment notice u/s 143(2) - service of valid notice - change of address - Simply because the PAN is attached to ITO, Ward-1(1), Siliguri he cannot assume the jurisdiction over the assessee and issue the notice without having powers vested in him. - AT .....

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