Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO ...
Income Tax
December 2, 2017
Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO never acquired jurisdiction over the assessee. Therefore, section 292BB does not come to the aid of the Department. Compliances would not bestow jurisdiction on the AO, once such jurisdiction never lay with the Assessing Officer to begin with - AT
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