Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata Facts: 1. A notice u/s 143(2) of the Income Tax Act was issued by ld. ACIT, Circle-24(1), Hooghly, however, the assessment in question has been framed by ITO, Ward-24(1), Hooghly. 2. As per provisions of section 120 of the Income Tax Act r.w….
The post Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata appeared first on The Tax Talk.
