Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal
June 3, 2018
High Courts, Income Tax
Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that there could be concurrent jurisdiction of two or more AOs over a particular assessee in terms of sub-section Section 120 (3) The instant Petition had been filed for …