Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)'s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee's appeal allowed.
Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO, Ward-3(1), lacking jurisdiction as per Notification vesting jurisdiction with ITO, Ward-1(1). ITO, Ward-3(1)'s notice u/s 143(2) non-est in law. No transfer order u/s 127 from ITO, Ward-3(1) to ITO, Ward-1(1). ITO, Ward-1(1) passed assessment order without valid notice u/s 143(2). Assessment framed without valid notice from jurisdictional AO. Assessee's appeal allowed.
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