Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio
Last updated: 10 May 2021
Court :
ITAT Kolkata
Brief :
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year 2012-13.
Citation :
ITA No. 457/Kol/2020
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Published in Income Tax
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