ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Raman Pillai Sivasankara Pillai Vs DCIT (ITAT Chandigarh)

ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the assessment as framed by Assessing Officer International Taxation is bad-in-law.

Facts- The issue involved herein is that ITO, Ward-3(1), Chandigarh has issued notice u/s. 148 on 31.03.2016 with the approval of PCIT.

It is argued that without there being any request by the assessee to transfer the case to the DCIT (International Taxation), Chandigarh, the case was transfer

Please become a Premium member. If you are already a Premium member, login here to access the full content.