Aananda Devcon Private Limited Vs ACIT (ITAT Raipur)
Case ke facts
Aananda Devcon ka assessment hua tha. Notice under Section 143(2) ITO ne diya tha, jabki unke paas itni badi assessment ka adhikar nahi tha.
Mudda (Issue)
Kya ek wrong jurisdiction officer ka notice assessment ko invalid bana deta hai?
Faisla (Held)
ITAT ne poora assessment radd kar diya. Bola, 143(2) ka notice sahi adhikar wale officer se hi aana chahiye tha.
Practical takeaway
Notice sirf sahi jurisdiction officer hi bhej sakta hai. Agar notice galat officer se aaye, toh poora assessment gir sakta hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-13.