https://www.taxtmi.com/highlights?id=69162 Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the satisfaction note prior to assuming jurisdiction over the case of the assessee as the AO got charge over the case of the assessee on 02-09-2019 - CIT(A) is not justified in sustaining the action of the AO in holding that the AO has assumed proper jurisdiction to assess the case u/s. 153C - AT en-us Tue, 11 Apr 2023 09:50:27 +0530 Tue, 11 Apr 2023 09:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69162 Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the satisfaction note prior to assuming jurisdiction over the case of the assessee as the AO got charge over the case of the assessee on 02-09-2019 - CIT(A) is not justified in sustaining the action of the AO in holding that the AO has assumed proper jurisdiction to assess the case u/s. 153C - AT Highlights Income Tax Tue, 11 Apr 2023 09:50:27 +0530 https://www.taxtmi.com/highlights?id=69162