AO can’t Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]

By Sunayana Dhal - On July 8, 2023 6:00 pm - 2 mins read

AO Travel beyond his Jurisdiction inorder to Invoke the Provision of e Income Tax Act - ITAT quashes Order of AO -

The Visakhapatnam bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot travel beyond his jurisdiction in order to invoke the provision of section 40A(3) of the Income Tax Act, 1961. The Assessee, Vishnu Srinivasa Rao Kakarla is a fish commission agent and acts as a middleman between the farmer and…

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