Jurisdiction of AO - originally the jurisdiction to make the ...
Assessment Quashed: Addl. CIT Issued Order Without Formal Jurisdiction Transfer from DCIT u/s 143(3.
December 9, 2019
Case Laws Income Tax AT
Jurisdiction of AO - originally the jurisdiction to make the assessment over the company was with the DCIT. The assessment order has been passed by the Addl. CIT without any transfer or jurisdiction in his favour - Assessment framed under section 143(3) quashed.
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