The High Court addressed the validity of an assessment u/s 153A ...

Validity of assessment transfer u/s 153A questioned. Notice given for objections, but no reply from petitioner. Transfer to Kozhikode upheld.

June 19, 2024

Case Laws Income Tax HC

The High Court addressed the validity of an assessment u/s 153A and the jurisdiction for assessment proceedings transfer. The petitioner challenged the transfer from Sangli to Kozhikode, citing lack of mandatory notice and hearing u/s 127(2) and absence of a Document Identification Number (DIN) in the order. The Court found that notice was duly served, giving the petitioner an opportunity to respond, which was not utilized. The absence of DIN is being considered by the Supreme Court, but the transfer was deemed valid as the petitioner's business and recovery were within Kozhikode's jurisdiction. The Court dismissed the writ petition, finding no errors in the proceedings.

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The High Court addressed the validity of an assessment u/s 153A ...

Validity of assessment transfer u/s 153A questioned. Notice given for objections, but no reply from petitioner. Transfer to Kozhikode upheld.

June 19, 2024

Case Laws Income Tax HC

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