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2020 (6) TMI 31 - ITAT KOLKATA
Non compiling conditions precedent for framing the assessment order u/s 143(3) - ACIT, Circle-23(1), Hooghly, has jurisdiction to passed the assessment order in question or not? - HELD THAT:- As relying on K.A. WIRES LTD. VERSUS INCOME TAX OFFICER, WARD – 8 (3) , KOLKATA [2020 (3) TMI 418 - ITAT KOLKATA]We uphold the contentions of the assessee that the assessment orders passed in both these cases by the ACIT, Circle-23(1), Hooghly, were without jurisdiction. Hence we quash the same for both the assessment years.