Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue ...

Case Laws Income Tax

November 23, 2021

Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ACIT which was beyond his jurisdiction and the same is therefore, void ab initio. - AT

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Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue ...

Case Laws Income Tax

November 23, 2021

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