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        Case ID :
        Income Tax

        Jurisdiction assumed by DCIT not challenged within stipulated...

        Jurisdiction not challenged, addition u/s 68 unsustainable. Verify receipts. Notice u/s 143(2) valid despite 143(1) delay.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Jurisdiction assumed by DCIT not challenged within stipulated period, hence cannot be questioned now. Addition u/s 68 not sustainable as summary of receipts discloses names, addresses, and telephone numbers of donors with specific directions for contributions. Matter remanded to verify authenticity of summary receipts and copies of receipts issued. Notice u/s 143(2) issued prior to intimation u/s 143(1) valid as per Supreme Court ruling in CIT vs. Gujarat Electricity Board case, where processing u/s 143(1) subsequent to notice u/s 143(2) does not invalidate the notice.
                                Note: It is a system-generated summary and is for quick reference only.
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