INCOME TAX : Where assessee-company had contested jurisdiction of Assistant Commissioner (ACIT) to frame assessment order under section 143(3) on ground that returned income of assessee was less than prescribed limit of Rs. 30 lacs and Department could not produce any document to show that case was transferred by competent authority from Income Tax Officer to ACIT, notice under section 143(2) issued by ACIT was beyond his jurisdictionINCOME TAX : Where assessee-company had contested jurisdiction of Assistant Commissioner (ACIT) to frame assessment order under section 143(3) on ground that returned income of assessee was less than prescribed limit of Rs. 30 lacs and Department could not produce any document to show that case was transferred by competent authority from Income Tax Officer to ACIT, notice under section 143(2) issued by ACIT was beyond his jurisdictionwww.taxmann.com Latest Case LawsRead More
