ACIT Vs Pankajbhai Jaysukhlal Shah (Supreme Court of India)
Case ke facts
Reassessment notice ek aise officer ne diya jo assessee ke jurisdiction mein nahi tha. Pehle hi lower courts ne notice radd kar diya tha.
Mudda (Issue)
Kya non-jurisdictional officer ka assessment notice valid hai?
Faisla (Held)
Supreme Court ne revenue ki appeal kharij kar di. Matlab non-jurisdictional officer ka notice valid nahi.
Practical takeaway
Agar aapko notice aapke asli AO ke alawa kisi aur ne diya hai toh turant challenge karo. Valid nahi maana jayega.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-29.