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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Validity of notice u/s 143(2) - Assessee has intimated the ...


Tax Assessment Order Invalid Due to Incorrect Address Notice; Officer Lacked Jurisdiction u/s 143(2.

May 14, 2020

Case Laws     Income Tax     AT

Validity of notice u/s 143(2) - Assessee has intimated the change of address within the prescribed time and the assessee has taken all the necessary steps to object the jurisdiction which was not at all considered by the Assessing Officer at the relevant time. In fact, the said AO does not have any jurisdiction. Thus, the Assessment Order itself becomes null and void ab initio.

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