Case Law Details
Case Name : Shree Shoppers Ltd. Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No. 865/Kol/2018
Date of Judgement/Order : 08/09/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Shree Shoppers Ltd. Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that notice issued under section 143(2) of the Income Tax Act by AO not having valid jurisdiction is not sustainable in law. Accordingly, assessment proceeding based on an invalid notice is liable to be quashed.
Facts- The assessee is a limited company
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