Allowing the petition the Court held that the assessment by Assessing Officer in Andhra Pradesh is not valid. Alternative remedy not an absolute bar for issue of writ. Question regarding jurisdiction to exercise power can be raised at any stage of proceedings. Order is held to be not valid. (AY.2013-14 to 2020-21)
Vijay Nathulal Sharma v. Dy. CIT [2023] 146 taxmann.com 15 / (2025)472 ITR 535 (AP)(HC)
S. 153C : Assessment- Income of any other person- Search-No valid transfer of case-Assessment by Assessing Officer in Andhra Pradesh is not valid- Alternative remedy not an absolute bar for issue of writ- Question regarding jurisdiction to exercise power can be raised at any stage of proceedings.[S. 127, Art. 226]
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