Case Law Details
Case Name : M/s Treadstone International Vs ACIT (ITAT Lucknow)
Appeal Number : Income tax (Appeal) Nos. 663 of 2013 and 21 of 2014
Date of Judgement/Order : 30/10/2015
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Lucknow
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Brief of the Case
ITAT Lucknow held In the case of M/s Treadstone International vs. ACIT that we find no merit in the contention of the assessee that every time new Officer should issue a notice u/s 143(2). Whenever jurisdiction is transferred from one Officer to other Officer the subsequent officer shall continue with the proceeding from the stage left by the earlier officer. There is no requirement of law to issue a notice u/s 143(2) every time by the new Officer.
Facts of the Case
ITA No. 21/LKW/2014
Non issuance of Notice u/s 143 (2)
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