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1. Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

2. Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to...

3. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

4. Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

5. Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred...

6. Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

7. Transfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - The Income Tax department has recently introduced a scheme of...

8. Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the...

9. Revision u/s 263 by CIT-A - Jurisdiction of AO - invalid notice u/s 143(2) - The issuance of notice u/s 143(2) is governed by statutorily prescribed procedures. On a...

10. Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order...

11. Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the...

12. Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -...

13. Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

14. Transfer u/s 127 - Power to transfer case under the Faceless Assessment Scheme - Even under the Central Charges, the assessment proceedings are conducted through the...

15. Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order...