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Scrutiny Assessment Notice Invalid: Officer Lacked Jurisdiction u/s 143(2); Misjudged Authority Based on PAN Attachment.
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....Validity of scrutiny assessment notice u/s 143(2) - service of valid notice - change of address - Simply because the PAN is attached to ITO, Ward-1(1), Siliguri he cannot assume the jurisdiction over the assessee and issue the notice without having powers vested in him. - AT....