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Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - ...


Jurisdiction Issue: DCIT in Bengaluru Issued Invalid Notices u/s 153C Before Official Case Transfer.

October 26, 2021

Case Laws     Income Tax     HC

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to transfer of case and jurisdiction conferred on the DCIT. It is well settled by now that any order passed without jurisdiction is invalid. - HC

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