Jurisdictional notice u/s 143(2) of Income Tax Act issued beyond prescribed limitation period: ITAT quashes Assessment Order [Read Order]
The assessee has raised a legal ground challenging the validity of the assessment framed on account of the jurisdictional notice under Section 143(2) of the Income Tax Act being issued beyond the limitation prescribed under the Act
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed the assessment order due to the jurisdictional notice under Section 143(2) of the Income Tax Act, 1961 being issued beyond the prescribed limitation period. The assessee has raised a legal ground challenging the validity of the assessment…
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