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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Jurisdiction of AO - originally the jurisdiction to make the ...


Assessment Quashed: Addl. CIT Issued Order Without Formal Jurisdiction Transfer from DCIT u/s 143(3.

December 9, 2019

Case Laws     Income Tax     AT

Jurisdiction of AO - originally the jurisdiction to make the assessment over the company was with the DCIT. The assessment order has been passed by the Addl. CIT without any transfer or jurisdiction in his favour - Assessment framed under section 143(3) quashed.

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