Revision u/s 263 – non est order - The assessment order has been ...

ACIT's assessment order invalid due to jurisdiction transfer to Addl.CIT; successor AO's order rendered ineffective.

November 21, 2012

Case Laws Income Tax AT

Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once order of ACIT in question is not quashed, the order passed by successor Assessing Officer will go infructuous. It will enhance the mischief. - AT

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Revision u/s 263 – non est order - The assessment order has been ...

ACIT's assessment order invalid due to jurisdiction transfer to Addl.CIT; successor AO's order rendered ineffective.

November 21, 2012

Case Laws Income Tax AT

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