Scrutiny Notices issued by Addl. CIT instead of AO under Central Charge is valid: Karnataka HC [Read Order]

The Karnataka HC upheld the jurisdiction of the Addition Commissioner of Income Tax
Karnataka High Court - Commissioner of Income Tax - TAXSCAN

The Karnataka High Court held that the scrutiny notices issued by the Addl Commissioner of Income Tax ( CIT ) instead of the Assessing Officer ( AO )under central charge are valid. Adarsh Developers, the petitioner has impugned the first respondent’s Assessment Order under Section 143[3] of the Income Tax Act, 1961. In addition, the…

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