Log In

| Recover password

pexels-pixabay-48148
pexels-august-de-richelieu-4427430
pexels-energepiccom-288477

Under the law the AO would get jurisdiction over the return of income filed by the assessee only upon service of notice under section 143(2) of the Act, meaning thereby, the AO could not scrutinise the return of income without issuing notice under section 143(2) of the Act in accordance with law. As in (2023] 103 ITR (Trib) 650 (ITAT[Mum]) the DR could not present any proof for service of the notice under section 143(2) of the Act the bench quashed the case for want of jurisdiction. 

 

It is therefore important for the taxpayer to first check receipt of notice and whether received within limitation period. 

Leave a Reply

Your email address will not be published.

error: Do not copy the content of this website.