Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on such an invalid notice is quashed. As per CBDT Instruction No.1/2011, for cases with total income above the specified limit, the notice u/s 143(2) must be issued by the Assistant Commissioner/Deputy Commissioner themselves and cannot be transferred to the Income Tax Officer. Any inherent defect in the jurisdictional notice u/s 143(2) is not curable, rendering the subsequent assessment order invalid.
Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on such an invalid notice is quashed. As per CBDT Instruction No.1/2011, for cases with total income above the specified limit, the notice u/s 143(2) must be issued by the Assistant Commissioner/Deputy Commissioner themselves and cannot be transferred to the Income Tax Officer. Any inherent defect in the jurisdictional notice u/s 143(2) is not curable, rendering the subsequent assessment order invalid.
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