Jurisdiction of income tax authorities - Transfer of case u/s ...

Income Tax Case Transfer u/s 127 Invalid; Notice Issued by ITO Deemed Void, ACIT Assessment Legally Invalid.

March 23, 2022

Case Laws Income Tax AT

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ITO which was beyond his jurisdiction and the same was therefore, void ab initio. Under the circumstances, the assessment framed by ACIT, is bad in law as he did not issue any notice u/s 143(2) of the Act to assume jurisdiction to frame the assessment. - AT

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Jurisdiction of income tax authorities - Transfer of case u/s ...

Income Tax Case Transfer u/s 127 Invalid; Notice Issued by ITO Deemed Void, ACIT Assessment Legally Invalid.

March 23, 2022

Case Laws Income Tax AT

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