Validity of Notice u/s 143(2) - period of limitation - notice ...

Section 143(2) Notice Invalid Due to Officer's Lack of Jurisdiction; Section 292B Cannot Cure Fundamental Deficiency.

September 30, 2019

Case Laws Income Tax AT

Validity of Notice u/s 143(2) - period of limitation - notice issued by an officer who had no jurisdiction over the assessee - Notice suffered from an inherent lacuna affecting his jurisdiction so the same could not be cured by having resort to the provisions of section 292B

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Validity of Notice u/s 143(2) - period of limitation - notice ...

Section 143(2) Notice Invalid Due to Officer's Lack of Jurisdiction; Section 292B Cannot Cure Fundamental Deficiency.

September 30, 2019

Case Laws Income Tax AT

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