RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CIRCLE-1, BANGALORE
In the result, the appeal filed by the assessee stands allowed for statistical purposes
ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15
Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15
For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 142Section 143(2)
AC IT,
Exemptions Circle-1. (vi) On the case reaching the desk of the ACIT, Exemptions Circle -1, he did not issue the mandatory notice u/s 143(2) to assume valid jurisdiction over the Appellant. Even if it were to be issued. such notice would have been invalid as it would not have been issued before 30.9.2015, last date stipulated