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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Jurisdiction of ACIT Bhubaneswar consequent to transfer of case ...

Case Laws     Income Tax

February 15, 2023

Jurisdiction of ACIT Bhubaneswar consequent to transfer of case - the Department has not been able to explain the legal basis for Opposite Party No.1 i.e. ACIT at Bhubaneswar exercising jurisdiction over the Petitioner and issuing the impugned notices u/s 148 - The Court, therefore, concludes that the impugned notices were issued by O.P. No.1 without jurisdiction and, therefore, are unsustainable in law. The impugned notices and all proceedings consequent thereto are hereby quashed. - HC

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