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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Validity of assessment - no notice u/s 143(2) issued by the AO ...


Assessment Order Invalidated: No Notice Issued u/s 143(2) by Current Assessing Officer After Jurisdiction Change.

May 2, 2020

Case Laws     Income Tax     AT

Validity of assessment - no notice u/s 143(2) issued by the AO who passed the assessment order - change of jurisdiction - Notice was issued by the AO having original jurisdiction - Since there was no notice u/s 143(2) issued by the current AO, the order is not in order.

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