Notice Issued u/s 143(2) by One AO, Assessment Completed by Another Without Section 127 Order: Assessee's Argument Accepted.

Notice Issued u/s 143(2) by One AO, Assessment Completed by Another Without Section 127 Order: Assessee's Argument Accepted. https://www.taxtmi.com/highlights?id=65082 Jurisdiction of AO to issue notice u/s 143(2) - notice u/s 143(2) was issued by one AO and the assessment has been completed by another AO - The provisions of sub-section (4) of section 127 will be applicable only when there is an order under section 127 of the Act. Since the Department was not able to show any order passed under section 127 of the Act, this argument of the ld. Counsel for the assessee is also accepted. - AT en-us Fri, 12 Aug 2022 08:30:39 +0530 Fri, 12 Aug 2022 08:30:39 +0530 TaxTMI RSS Generator Notice Issued u/s 143(2) by One AO, Assessment Completed by Another Without Section 127 Order: Assessee's Argument Accepted. https://www.taxtmi.com/highlights?id=65082 Jurisdiction of AO to issue notice u/s 143(2) - notice u/s 143(2) was issued by one AO and the assessment has been completed by another AO - The provisions of sub-section (4) of section 127 will be applicable only when there is an order under section 127 of the Act. Since the Department was not able to show any order passed under section 127 of the Act, this argument of the ld. Counsel for the assessee is also accepted. - AT Highlights Income Tax Fri, 12 Aug 2022 08:30:39 +0530 https://www.taxtmi.com/highlights?id=65082