Hi frends
Please guide me for the validiy of notice u/s 142 ( 1 ) & 143 ( 2 ) issued by the assessing office who has not the jurisdicton with him of the assessee to whom the notices were issued.
If the said notices are being transfered to the Actual Assessing officer by the earlier Assessing officer and on the basis of these earlier notices the Actual Assessing office having the jurisdiction f the assessee issue new notices u/s 142 (1) and 143 (2) after the expiary of maximum time limt to issue a fresh notice. Can these notices be treated as valid notice as per Income Tax Act 1961. Can we challange to the department of inocme tax for the validity of notices.???
Please advise.
CAclubindia
