Validity of assessment u/s. 143(3) by change in incumbent but ...

Procedural violation invalidates tax assessment due to unauthorized change in assessing officer without section 127 order.

November 29, 2023

Case Laws Income Tax AT

Validity of assessment u/s. 143(3) by change in incumbent but without issuance of order u/s. 127 - Violation of mandatory procedural provision - Assumption of jurisdiction by AO in competing the assessment proceedings u/s. 143(3) - Assessment order is not valid and set aside - AT

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Validity of assessment u/s. 143(3) by change in incumbent but ...

Procedural violation invalidates tax assessment due to unauthorized change in assessing officer without section 127 order.

November 29, 2023

Case Laws Income Tax AT

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