Held that the Income-tax Officer who issued the jurisdictional notice under section 143(2) did not have the requisite jurisdiction and, in fact, lacked the authority to conduct the assessment. Hence, the assessment order is quashed.(AY. 2014-15)
Monarch And Qureshi Builders v. Asst. CIT (2024) 110 ITR 76 (Mum)(Trib)
S. 143(2) : Assessment-Notice-Additional ground-Notice issued by Assessing Officer not having required Jurisdiction-Assessment order is quashed.[S. 143(3)]
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