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Order u/s 143(3) r.w.s.153A Void if AO erred in assuming jurisdiction u/s 153A
Case Law Details
- Case Name
- Shri Fazal Sarang Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Mumbai
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AO’s assumption of jurisdiction under section 153A of Income Tax Act,1961 and consequent passing of order of assessment u/s. 143(3) r.w.s. 153A is void if Assessing Officer erred in assuming jurisdiction u/s 153A
1. In this ground, the assessee has challenged the validity of the AO’s assumption of jurisdiction by issue of notice under section 153A of the Act and consequent passing of the order of assessment under section 143(3) r.w.s. 153A of the Act dated 27.12.2010. According to the learned A.R. of the assessee it is evident from page 1 of the order of assessment that the AO i...
