2019 (3) TMI 1996

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..... ished that the jurisdiction is with the Commissioner of Income Tax (OSD) (Exemption). Therefore, the notice under Annexure-13 issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, is without jurisdiction. However, we are not expressing our opinion on Annexures-1 and 2, since those are appealable orders. Accordingly, the notice under Annexure-13 is quashed/set a .....

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..... herein challenges the orders under Annexure-1, the order assessment, Annexure-2, the demand under Section 156 of the Income Tax Act, 1961 and Annexure-13, the notice under Section 143(2) of the Income Tax Act. Affidavit has been filed by the Joint Commissioner of Income tax (OSD) (Exemption), Bhubaneswar on 08.01.2018, wherein, at paragraph-9, it is stated as follows:- . Therefore, jurisd .....

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