https://www.taxtmi.com/highlights?id=41660 Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to pass the assessment order in case of the assessee as the ACIT, Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice u/s. 143(2) of the Act when admittedly no order u/s.127 of the Act was passed by the competent authority under that section. en-us Wed, 26 Sep 2018 09:13:28 +0530 Wed, 26 Sep 2018 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41660 Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to pass the assessment order in case of the assessee as the ACIT, Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice u/s. 143(2) of the Act when admittedly no order u/s.127 of the Act was passed by the competent authority under that section. Highlights Income Tax Wed, 26 Sep 2018 09:13:28 +0530 https://www.taxtmi.com/highlights?id=41660