Anita Basak Vs. ITO, Ward 30(2)
Parties Involved
Facts Summary
The assessee, Anita Basak, filed her return of income under section 139(1) of the Act on 22.10.2017, declaring a total income of ₹20,45,560/-. The return was processed under section 143(1) of the Act by CPC, Bangalore. Subsequently, the case was selected for scrutiny, and a notice under section 143(2) of the Act was issued and served upon the assessee. The notice was issued by ITO Ward 29(3), Kolkata, but the assessment was framed by ITO Ward 30(2), Kolkata. The assessee argued that the notice under section 143(2) was invalid as it was issued by an authority without the required pecuniary jurisdiction, as per CBDT Instruction No.1/2011.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 143(2) of the Act was valid.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
5 precedents cited in this judgement.
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