In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO
Court :
Supreme Court of India
Brief :
The Hon’ble Supreme Court ("the Supreme Court") in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022held that in case of transfer of Assessing Officer ("AO"), the new AO can only continue the proceeding from the stage at which earlier AO had left.
Citation :
Civil Appeal No. No. 8077 OF 2022
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Bimal Jain
Published in Corporate Law
Views : 225
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