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2019 (3) TMI 1996 - HC - Income TaxValidity of assessment passed by raising an extra demand to be illegal, without jurisdiction and violative of natural justice - notice issued by Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar - HELD THAT:- As established that the jurisdiction is with the Commissioner of Income Tax (OSD) (Exemption). Therefore, the notice under Annexure-13 issued by the Assistant Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar, is without jurisdiction. However, we are not expressing our opinion on Annexures-1 and 2, since those are appealable orders. Accordingly, the notice under Annexure-13 is quashed/set aside. Further, it is open for the competent authority to issue appropriate notice to the petitioner in accordance with law. The writ petition is allowed to the extent indicated above.
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