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Wrong Officer Issuing Section 143(2) Voids Entire Assessment
Case Law Details
- Case Name
- Anita Basak Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Kolkata
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Anita Basak Vs ITO (ITAT Kolkata)
Wrong AO Issuing 143(2) Is Fatal — Pecuniary Jurisdiction Breach Quashes Entire Assessment
Kolkata ITAT quashed the assessment of Anita Basak for AY 2017-18 after holding that the notice u/s 143(2) was issued by a non-jurisdictional AO, rendering the entire assessment invalid. The Assessee had declared income of ₹20.45 lakh in a metro city (Kolkata). As per CBDT Instruction No. 1/2011 dated 31-01-2011, cases exceeding ₹20 lakh in metro cities fall within the jurisdiction of DC/AC, whereas the notice u/s 143(2) dated 24-09-2018 was issued by ITO Ward 29(3...
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