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ITO vs DCIT Jurisdiction Clash: ITO’s Notice invalid where DCIT alone had authority
Case Law Details
- Case Name
- Shah Dilip Sankarchand Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Shah Dilip Sankarchand Vs ACIT (ITAT Ahmedabad)
ITO vs DCIT Jurisdiction Clash – ITO’s Notice invalid where DCIT alone had authority; Assessment collapses if ITO Issues Notice in DCIT’s domain – ITAT Ahmedabad.
Assessee contested the validity of the assessment framed u/s 144 on the ground that the m & atory notice u/s 143(2) was issued by a non-jurisdictional ITO. The returned income of Assessee being above ₹25 lakhs, the pecuniary jurisdiction to frame assessment vested with DCIT. However, the notice was issued by the ITO, who did not have jurisdiction. Based on non-participat...
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