Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Validity of notice u/s 143(2) - Assessee has intimated the change of address within the prescribed time and the assessee has taken all the necessary steps to object the jurisdiction which was not at all considered by the Assessing Officer at the relevant time. In fact, the said AO does not have any jurisdiction. Thus, the Assessment Order itself becomes null and void ab initio.
Validity of notice u/s 143(2) - Assessee has intimated the change of address within the prescribed time and the assessee has taken all the necessary steps to object the jurisdiction which was not at all considered by the Assessing Officer at the relevant time. In fact, the said AO does not have any jurisdiction. Thus, the Assessment Order itself becomes null and void ab initio.
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