Section 143(2) Notice by Prescribed Authority Valid Despite Case Centralization With Jurisdictional Assessing Officer
Section 143(2) Notice by Prescribed Authority Valid Despite Case Centralization With Jurisdictional Assessing Officer Issue Whether a Section 143(2) notice issued by the Board-notified ‘Prescribed Income-tax Authority’ is void for lack of jurisdiction merely because the assessee’s case was centralized with a local Assessing Officer following search operations. Facts Search and seizure operations under Section… Read More »