M/S WIPRO LTD. vs. ITO,

In the result, the appeals of the assessee are allowed and S

Bench: Shri Abraham P George & Shri Vijaypal Rao

246A before the CIT(A) without prejudice. 2. The ld.CIT(A)-IV, Bangalore has erred in upholding the validity of intimation passed by the learned Income tax Officer, International Taxation, Ward-2(1), Bangalore under section 200A of the IT Act. On facts and in the ci8rcumstandfes of the case and law applicable, the intimation so passed is without jurisdiction