https://www.taxtmi.com/caselaws?id=438536 The appeal challenged the confirmation of the income of the assessee for AY 2017-18, the treatment of grant-in-aid, denial of depreciation claim, jurisdictional issue regarding notice u/s 143(2), and transfer of assessment record. The additional ground on the jurisdictional issue was upheld, leading to the allowance of the appeal as the assessment order was deemed invalid due to the absence of a valid notice u/s 143(2) and a proper order u/s 127 for transferring the case between Assessing Officers. The original grounds raised were not adjudicated upon, resulting in the appeal being allowed. en-us Fri, 28 Apr 2023 00:00:00 +0530 Fri, 02 Jun 2023 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438536 The appeal challenged the confirmation of the income of the assessee for AY 2017-18, the treatment of grant-in-aid, denial of depreciation claim, jurisdictional issue regarding notice u/s 143(2), and transfer of assessment record. The additional ground on the jurisdictional issue was upheld, leading to the allowance of the appeal as the assessment order was deemed invalid due to the absence of a valid notice u/s 143(2) and a proper order u/s 127 for transferring the case between Assessing Officers. The original grounds raised were not adjudicated upon, resulting in the appeal being allowed. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438536