Answers On Topic: Jurisdiction
before amendment in 2020, 2 sections , notices u/s 153C and 148 had been issued without proper jurisdiction. whether issue of one in the place of other makes order of asst void or liable to curable defect?
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PROVIDE ME ALL THE JUDGEMENTS THAT ARE IN THE FAVOUR OF THE ASSESSEE WITH RESPECT TO JURIDICTION
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In case of assessee, there was no assessment u/s 143(3) of I T Act for ay 11-12. There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ? Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide.
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