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Assessment Invalid Due to AO’s Lack of Jurisdiction: Kolkata HC Quashes Income Tax Order
Case Law Details
- Case Name
- PCIT Vs Raghvendra Mohta (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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PCIT Vs Raghvendra Mohta (Calcutta High Court)
Calcutta High Court has upheld the Income Tax Appellate Tribunal’s decision to quash an assessment order against Raghvendra Mohta for the assessment year 2014-15, citing the Assessing Officer’s (AO) inherent lack of jurisdiction. The ruling in PCIT Vs Raghvendra Mohta dismisses the revenue’s appeal, emphasizing adherence to CBDT instructions regarding jurisdiction in nil income cases.
The case originated from an assessment order dated December 29, 2016, passed by the Assessing Officer under Section 143(3) of the ...



