Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order passed by the ITO Ward-2 (2), Meerut, U.P. - the entire assessment order is null and void in the absence of issue and service of jurisdictional notice u/s 143(2) by the ITO at Meerut having jurisdiction over the case of the assessee. - AT
Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order passed by the ITO Ward-2 (2), Meerut, U.P. - the entire assessment order is null and void in the absence of issue and service of jurisdictional notice u/s 143(2) by the ITO at Meerut having jurisdiction over the case of the assessee. - AT
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