TMI BlogRevision u/s 263 - Jurisdiction of AO - There was no change of jurisdiction sought by the Revenue as per...Revision u/s 263 - Jurisdiction of AO - There was no change of jurisdiction sought by the Revenue as per Section 124 read with Section 120 of the Income Tax Act, 1961. Thus, on the point of jurisdiction relating to issuance of notice also makes the notice under Section 143(2) void-ab-initio. These aspects were not challenged by the assessee as the Assessing Officer assessed the income of the assessee at Nil and the assessee therefore, never challenged the assessment order at any stage. As the as..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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