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Income Tax - Highlights / Catch Notes

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Jurisdiction of AO for service of notice u/s 143(2) - Difference ...


Jurisdiction of Assessing Officer Under Scrutiny: Discrepancies in PAN and ITR Addresses Affect Notice Validity u/s 143(2.

September 28, 2019

Case Laws     Income Tax     AT

Jurisdiction of AO for service of notice u/s 143(2) - Difference in address as per PAN records and Income Tax Return (ITR) - even if presumed to be by jurisdictional Assessing Officer has not been served properly.

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