Reason recorded by non jurisdictional AO cannot give jurisdiction to jurisdictional Assessing Officer
February 8, 2021
Income Tax, ITAT
Reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the jurisdictional Assessing Officer. ABCAUS Case Law CitationABCAUS 3449 (2021) (02) ITAT Important case law relied referred:Pankaj Bhai Jayshuklal Shah vs. CIT (2020) 425 ITR 70Manoj Kumar vs. ACIT reported 79 ITR (Tribunal) 158 Delhi In the …