Validity of assessment framed u/s 143(3) by Non- jurisdictional ...

Case Laws Income Tax

May 2, 2024

Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The Appellate Tribunal allowed the appeal, primarily focusing on the jurisdictional issue. It held that the notice issued by the Income Tax Officer lacked jurisdiction due to the appellant's income exceeding the threshold. Consequently, the assessment was quashed as void ab initio.

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Validity of assessment framed u/s 143(3) by Non- jurisdictional ...

Case Laws Income Tax

May 2, 2024

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