Invalid section 153A notice: ITAT dismisses Assessment Order

Ajay Kumar Vs ITO (ITAT Amritsar)

Introduction: The Income Tax Appellate Tribunal (ITAT) of Amritsar recently invalidated an assessment order due to the assessing officer citing the wrong jurisdiction section. The case, Ajay Kumar Vs ITO, revolves around the validity of a notice issued under section 153A of the Income Tax Act, 1961 for Assessment Year (AY) 2017-18, which the ITAT held as invalid. This decision reaffirms the significance of the correct application of law and the limits of the tribunal’s

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