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2018 (11) TMI 1695 - AT - Income TaxTime limit for issue of statutory notice u/s 143(2) - transfer of jurisdiction without passing an order u/s 127 - HELD THAT:- AO who issued notice on 30.09.2014 had no jurisdiction to assess the assessee and, therefore, he transferred the case to DCIT-2, Kanpur who though had jurisdiction to assess the assessee but issued notice u/s 143(2) only on 07.09.2015 by which date period for issuance of notice had expired. No order u/s 127 of the Act was passed by the AO to transfer the case from Kanpur-4 to Kanpur-2. AO who had jurisdiction to assess the assessee issued notice u/s 143(2) only on 07.09.2015 which was beyond the prescribed time limit for issuance of such notice. Therefore, the notice issued u/s 143(2) by DCIT, Kanpur-2 beyond the statutory period of time is without jurisdiction and therefore, any order passed in consequence of such notice is also liable to be quashed.
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