https://www.taxtmi.com/highlights?id=60628 Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ACIT which was beyond his jurisdiction and the same is therefore, void ab initio. - AT en-us Tue, 23 Nov 2021 06:37:09 +0530 Tue, 23 Nov 2021 06:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60628 Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ACIT which was beyond his jurisdiction and the same is therefore, void ab initio. - AT Highlights Income Tax Tue, 23 Nov 2021 06:37:09 +0530 https://www.taxtmi.com/highlights?id=60628