Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of the DCIT who again issued a notice u/s 143 (2) - Since one of the Officers who has concurrent jurisdiction over the assessee have issued notice u/s 148, we are satisfied that the proceedings u/s 147 have been validly initiated - AT
Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of the DCIT who again issued a notice u/s 143 (2) - Since one of the Officers who has concurrent jurisdiction over the assessee have issued notice u/s 148, we are satisfied that the proceedings u/s 147 have been validly initiated - AT
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