Divya Raghavan Vijayan vs. ACIT (ITAT Mumbai)

Court: ITAT Mumbai
Head Notes:

Notice under sec. 143(2) has to be issued by the Officer who completes the assessment before the due date i.e., 30.09.2015 and notice issued by the officer on 03.09.2015 for AY 2014-15 by the said officer was deemed invalid as the PCIT had transferred jurisdiction to him only on 05.12.2015

Law:
Section(s): 120
Counsel(s): CA Shashikant G Goyal
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Uploaded By CA Shashikant G Goyal
Date of upload: February 27, 2023

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