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Income Tax - Highlights / Catch Notes

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

Income Tax

March 25, 2020

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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