Validity of assessment order - Jurisdiction to AO to adjudicate ...

Case Laws Income Tax

June 26, 2023

Validity of assessment order - Jurisdiction to AO to adjudicate the assessment u/s 143(3) - While quashing the notice, High Court has granted the liberty to the department to initiate proceedings afresh as per law - Revenue contended that assessee is precluded from challenging the jurisdiction beyond the period of 30 days of the receipt of notice u/s 142(1) - Apex Court maintained the order of HC - However, AO is free to complete the assessment (in case the assessment order has not been issued) within the next 60 days. - SC

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Validity of assessment order - Jurisdiction to AO to adjudicate ...

Case Laws Income Tax

June 26, 2023

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