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Income Tax - Highlights / Catch Notes

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Validity of notice u/s 143(2) - Assuming wrong jurisdiction by ...


Notice u/s 143(2) Issued Without Proper Jurisdiction Invalidates Entire Tax Assessment Proceedings.

January 28, 2021

Case Laws     Income Tax     AT

Validity of notice u/s 143(2) - Assuming wrong jurisdiction by issuing notice u/s 143 (2) by a non-jurisdictional AO and then framing the assessment by jurisdictional AO is an illegality which is not curable under the law and makes the entire assessment proceedings void ab initio. - AT

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