Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction

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..... ssues related to income tax assessment and jurisdiction. This order illustrates a legal dispute where the primary contention is about the validity of the assessment order passed by the Assessing Officer due to jurisdictional issues. Let's analyze the key legal principles and implications of this case, explore alternative perspectives, and consider relevant hashtags. Key Legal Analysis 1. .....

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..... the Income-tax Officer. 3. Validity of Assessment Order and Section 143(2) of the Act The legality of the assessment order is challenged based on non-compliance with Section 143(2) . The contention is that since the AO who framed the order did not have jurisdiction, the assessment order is invalid. 4. Precedents and Judicial Decisions The tribunal's decision refere .....

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