Principal Commissioner of Income-tax v. Nopany& Sons.

136 Taxmann.com 414High Court2022#2882 most cited

What is Principal Commissioner of Income-tax v. Nopany& Sons. authority for?

An assessment order is invalid if it is based on a notice issued under section 143(2) by an Assessing Officer who lacked jurisdiction at the time the notice was issued, even if the case was subsequently transferred to an officer with jurisdiction.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Principal Commissioner of Income-tax v. Nopany& Sons · section 143(2) · section 143(3) · transfer of case · jurisdiction · invalid notice · quashed assessment · non-jurisdictional AO

Also reported as

286 Taxmann 388

Sections most often in play

Section 143(3)Section 148Section 143(2)Section 147Section 10(38)Section 127Section 142(1)Section 120

Issues it is cited on

section 153cofsection 127(2)(a)section 124(3)(a)section 124(3)section 153aofsection 127(1)section 124(1)section 2(7a)section 120(1)section 120section 124section 127(2)

Judgments citing Principal Commissioner of Income-tax v. Nopany& Sons.

M/S. Shree Shoppers Ltd., Kolkata vs. DCIT, Circle - 9(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 865/KOL/2018[2012-13]Status: DisposedITAT Kolkata08 Sept 2022AY 2012-13

Bench: Shri Manish Borad & Shri Sonjoy Sarma(सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Biswanath Das, Addl. CIT
Section 14Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER (सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13 m/S. Shree Shoppers Ltd., Deputy Commissioner of 2, Shree Arcade, Jogendra Income-tax, Circle – 9(2), Vs. Kabiraj Row, Kolkata-700 Kolkata. 007. (PAN:AACCC1272F) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Biswanath Das, Addl. CIT Date of Hearing : 14.06.2022 Date of Pronouncement : 08.09.2022…