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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Transfer of case - Validity of the assessment orders passed by ...


Assessment Orders Challenged: Invalid Jurisdiction u/s 143(1) and 143(3); Orders Deemed Unlawful and Annulled.

March 25, 2020

Case Laws     Income Tax     AT

Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by the Addl.CIT without any transfer of jurisdiction in his favour - the assessment order passed by him u/s 143(3) is without jurisdiction, illegal, bad in law and hence ought to be quashed. - AT

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