https://www.taxtmi.com/highlights?id=74079 Jurisdiction of the Income Tax authority to issue notice u/s 143[2] of the IT Act under the National Faceless Assessment Scheme (NaFAC / NFAC) - The provisions of Section 124 stipulate that when an assessee calls in question the jurisdiction of the AO - If the right to call in question the jurisdiction is left open to be raised at any stage, the proceedings will remain inconclusive and that could not have been the intendment of the legislature. Therefore, this Court must opine that the petitioner must fail - HC en-us Wed, 10 Jan 2024 11:07:53 +0530 Thu, 11 Jan 2024 11:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74079 Jurisdiction of the Income Tax authority to issue notice u/s 143[2] of the IT Act under the National Faceless Assessment Scheme (NaFAC / NFAC) - The provisions of Section 124 stipulate that when an assessee calls in question the jurisdiction of the AO - If the right to call in question the jurisdiction is left open to be raised at any stage, the proceedings will remain inconclusive and that could not have been the intendment of the legislature. Therefore, this Court must opine that the petitioner must fail - HC Highlights Income Tax Wed, 10 Jan 2024 11:07:53 +0530 https://www.taxtmi.com/highlights?id=74079