Dispute Over ACIT Bengaluru's Jurisdiction on Notice Validity Under Wealth-tax Act Section 17: Procedural Focus.

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....Wealth escaping assessment - Lack of jurisdiction of ACIT, Circle-9(1), Bengaluru who issued notice u/s 17 - the validity of notice issued u/s 17 of the Act is primarily required to be adjudicated before a decision can be rendered on the merits of the additions made in the assessment.....